Skripsi

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, MANAJEMEN LABA DAN LIKUIDITAS TERHADAP TAX AVOIDANCE

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Penilaian

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Tax avoidance is one of the way that used by taxpayers to minimize tax expenses by using the loopholes in tax regulations. Corporate Social Responsibility, Profitability, Managerial Ownership, Institutional Ownership, Earning Management and Liquidity were independent variables that estimated giving impact to tax avoidance as dependent variable. This research was conducted in property and real estate companies in Indonesia Stock Exchange (IDX) 2015-2019. Sampling technique that used in this research was purposive sampling technique in order to obtain a sample size of 19 companies and the number of observations of 95 observations. Data in this research was analyzed with multiple linear regression analysis. The analysis showed that variables Corporate Social Responsibility and Earning Management has no significant effect on tax avoidance. The variables Profitability, Institutional Ownership and Liquidity has negative influence and significant effect on tax avoidance. Meanwhile, variable Managerial Ownership has positive influence and significant effect on tax avoidance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107001578	T47635	T476352021	Central Library (REFERENSI)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T476352021

Publisher

Inderalaya : Fakultas Ekonomi Universitas Sriwijaya., 2021

Collation

xviii, 85 hlm.; ilus., tab.: 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi
Tax Avoidance

Specific Detail Info

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Statement of Responsibility

EM

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