RISIKO PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR OTOMOTIF DI INDONESIA: PENGARUH TAX AVOIDANCE DENGAN CSR SEBAGAI PEMODERASI

Emilia Eni Anjarwati, . (2025) RISIKO PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR OTOMOTIF DI INDONESIA: PENGARUH TAX AVOIDANCE DENGAN CSR SEBAGAI PEMODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This quantitative study aims to determine whether tax avoidance is able to influence the increase in tax risk in the future and whether Corporate Social Responsibility (CSR) is able to moderate the relationship between the two variables. The population in this study is Automotive Manufacturing Companies in Indonesia. By using purposive sampling technique, a sample of 50 observations was obtained with a research period of 2020-2024. By using the STATA 13 testing tool, the results of the study showed that tax avoidance did not have a significant effect on future tax risk and CSR was able to moderate the relationship between the two variables.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112116] [Pembimbing: Ferry Irawan] [Penguji 1: Suparna Wijaya] [Penguji 2: Masripah]
Uncontrolled Keywords: Tax Risk, Tax Avoidance dan Corporate Social Responsibility
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: EMILIA ENI ANJARWATI
Date Deposited: 11 Aug 2025 03:04
Last Modified: 11 Aug 2025 03:04
URI: http://repository.upnvj.ac.id/id/eprint/37644

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