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PENGARUH PROFITABILITAS, LEVERAGE, TATA KELOLA PERUSAHAAN, DAN CORPORATE SOSIAL RESPONSIBILITY (CSR) TERHADAP TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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This research aims to empirically test the relationship between Profitability, Leverage, Corporate Governance, and Corporate Social Responsibility (CSR) on Tax Avoidance. The type of data used in this research is secondary data listed on the Indonesia Stock Exchange (BEI), namely financial reports and company annual reports. The population of this research is mining companies during the 2019-2023 period. Sampling used purposive sampling technique with a total sample of 17 companies. The analysis technique used is the multiple linear regression method using the Statistical Program for Social Software (SPSS) version 25. The research results show that the variables profitability, leverage, audit committee, institutional ownership and corporate social responsibility (CSR) do not have a significant influence on tax avoidance in mining companies listed on the Indonesian Stock Exchange. These findings provide insight that the factors tested in this research do not directly influence Tax Avoidance policies in the mining sector. Keywords: Profitability, Leverage, Corporate Governance, Corporate Social Responsibility (CSR), Tax Avoidance.

Availability
Inventory Code Barcode Call Number Location Status
2507000699T166245T1662452025Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1662452025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xvii, 92 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
658.150 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Manajemen keuangan
Specific Detail Info
-
Statement of Responsibility
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No other version available

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