Skripsi

PENGARUH PROFITABILITAS, LEVERAGE, CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TAX PLANNING PERIODE 2017-2020

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Penilaian

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This study aims to examine the effect of profitability, leverage, corporate governance and corporate social responsibility (CSR) on tax planning. In this study, the independent variables are profitability, leverage, corporate governance with institutional ownership as a proxy and corporate social responsibility. Meanwhile, the dependent variable is tax planning which is measured using the tax retention rate (TRR). The population in this study are companies with the LQ45 index listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sampling technique in this study was using purposive sampling. There are 10 companies that meet the criteria in the sample selection. This study uses multiple linear regression test. The results of this study indicate that profitability and leverage have a partial and significant effect on tax planning, while institutional ownership has no effect and corporate social responsibility has a negative effect on tax planning.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107004382	T62401	T624012021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T624012021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2021

Collation

xix, 73 hlm.; tab.; ilus.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan
Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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