PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, DAN CORPORATE RISK TERHADAP TAX AVOIDANCE

Cintia Aulia Ramadanti, . (2021) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, DAN CORPORATE RISK TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

	Text ABSTRAK.pdf Download (220kB)
	Text AWAL.pdf Download (937kB)
	Text BAB 1.pdf Download (411kB)
	Text BAB 2.pdf Restricted to Repository UPNVJ Only Download (972kB)
	Text BAB 3.pdf Restricted to Repository UPNVJ Only Download (516kB)
	Text BAB 4.pdf Restricted to Repository UPNVJ Only Download (550kB)
	Text BAB 5.pdf Download (224kB)
	Text DAFTAR PUSTAKA.pdf Download (472kB)
	Text RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (232kB)
	Text LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (2MB)
	Text HASIL PLAGIARISME.pdf Restricted to Repository staff only Download (13MB)
	Text ARTIKEL KI.docx Restricted to Repository staff only Download (124kB)

Abstract

This research aims to determine the effect of corporate social responsibility, capital intensity, and corporate risk on tax avoidance in property and real estate sector companies listed on Indonesia Stock Exchange for the period 2016-2019. This is a quantitative with secondary data research that consisted of 101 samples that collected using purposive sampling method. The hypothesis test used in this study is multiple linear regression using IBM SPSS 26 software. The result of this study indicates that (1) corporate social responsibility has no effect on tax avoidance, (2) capital intensity has a significant negative effect on tax avoidance, and corporate risk has a significant positive effect on tax avoidance. The implication of this study is to contribute new findings in the research area in the field of taxation, especially in tax avoidance, corporate social responsibility, capital intensity, and corporate risk.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil: 1810112212] [Pembimbing: Donny Maha Putra] [Penguji 1: Khoirul Aswar] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords:	Tax Avoidance, Corporate Social Responsibility, Capital Intensity, Corporate Risk
Subjects:	H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	Cintia Aulia Ramadanti
Date Deposited:	03 Feb 2022 03:24
Last Modified:	03 Feb 2022 03:24
URI:	http://repository.upnvj.ac.id/id/eprint/15517

Actions (login required)

View Item