PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL, DAN KOMPENSASI EKSEKUTIF TERHADAP PENGHINDARAN PAJAK DENGAN KOMITE AUDIT SEBAGAI PEMODERASI

Rani Octavia Damayanti, . (2024) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL, DAN KOMPENSASI EKSEKUTIF TERHADAP PENGHINDARAN PAJAK DENGAN KOMITE AUDIT SEBAGAI PEMODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf
Download (208kB)
[img] Text
AWAL.pdf
Download (889kB)
[img] Text
BAB I.pdf
Restricted to Repository UPNVJ Only
Download (276kB)
[img] Text
BAB II.pdf
Restricted to Repository UPNVJ Only
Download (517kB)
[img] Text
BAB III.pdf
Restricted to Repository UPNVJ Only
Download (337kB)
[img] Text
BAB IV.pdf
Restricted to Repository UPNVJ Only
Download (416kB)
[img] Text
BAB V.pdf
Download (195kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (252kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only
Download (131kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only
Download (572kB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only
Download (10MB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository staff only
Download (351kB)

Abstract

This research is quantitative research with the aim of determining the influence of independent variables consisting of corporate social responsibility, managerial ownership, and executive compensation on the dependent variable, namely tax avoidance, as well as proving the moderating role of the audit committee on corporate social responsibility, managerial ownership, and executive compensation on tax evasion. Determination of the sample using the purposive sampling method. Research proxies tax avoidance through BTD. The total sample for this research is 210 consisting of 70 manufacturing sector companies listed on the BEI in 2020 - 2022. The research uses the Generalized Least Squares (GLS) method using STATA version 16 software. Based on the results of the tests carried out it is found that: (1) corporate social responsibility, managerial ownership, and executive compensation have no effect on tax avoidance, (2) the audit committee is unable to moderate the influence of social responsibility, managerial ownership, and executive compensation on tax avoidance

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112152] [Pembimbing: Ekawati Jati Wibawaningsih] [Penguji 1: Suparna Wijaya] [Penguji 2: Shinta Widyastuti]
Uncontrolled Keywords: Tax Avoidance, CSR, Managerial Ownership, Executive Compensation, Audit Committee
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: RANI OCTAVIA DAMAYANTI
Date Deposited: 23 Sep 2024 02:58
Last Modified: 23 Sep 2024 02:58
URI: http://repository.upnvj.ac.id/id/eprint/31433

Actions (login required)

View Item View Item