PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INVESTMENT OPPORTUNITY SET, DAN STRATEGI BISNIS TERHADAP PENGHINDARAN PAJAK

Nabilah Putri Edwina, . (2024) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INVESTMENT OPPORTUNITY SET, DAN STRATEGI BISNIS TERHADAP PENGHINDARAN PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research aims to analyze the influence of Corporate Social Responsibility, Investment Opportunity Set, and Business Strategy on tax avoidance in basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange in 2020-2023. The sample in this study was 221 companies taken based on the purposive sampling method. This research is quantitative secondary data research and uses the Fixed Effect Model (FEM) which is processed using STATA 17. The results of this research show that Corporate Social Responsibility, Investment Opportunity Set, and Business Strategy have no influence on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112127] [Pembimbing: Ni Putu Eka Widiastuti] [Penguji 1: Ferry Irawan] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: Tax avoidance, Corporate Social Responsibility, Investment Opportunity Set, Business Strategy
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: NABILAH PUTRI EDWINA
Date Deposited: 02 Oct 2024 07:18
Last Modified: 02 Oct 2024 07:18
URI: http://repository.upnvj.ac.id/id/eprint/31334

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