Skripsi

PENGARUH CORPORATE SOCIAL RESPONSOBILITY, CAPITAL INTENSITY, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PAENGHINDARAN PAJAK

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Penilaian

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This research was conducted to examine the effect of corporate social responsibility, capital intensity, and independent commissioners on tax avoidance in mining companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The method used in this research is a quantitative descriptive method. The population of this study are mining companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The study used a purposive sampling technique to determine the sample criteria. The research samples were 51 mining companies with a period of 2 years so that the observation data obtained were 102 samples. Hypothesis testing using panel data regression analysis techniques using Eviews Version 12. The results of this study indicate that corporate social responsibility has an effect on tax avoidance, while capital intensity and an independent commissioners have no effect on tax avoidance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307003799	T127761	T1277612023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1277612023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2023

Collation

xvi, 66 hlm.; 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)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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