PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, DAN KARAKTERISTIK EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 – 2016)

FITRALAH, SATYA BINTANG (2019) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, DAN KARAKTERISTIK EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 – 2016). Fakultas Ekonomi, Universitas Negeri Jakarta.

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Abstract

The aim of study is to determine The Effects of Corporate Social Responsibility, Firm Size, Executive Characteristic on Tax Avoidance on Manufacturing Companies Listed in Indonesia Stock Exchange Period of 2013 – 2016. Independent Variable of this research are Corporate Social Responsibility, Firm Size, Executive Characteristic. While Dependent Variable is Tax Avoidance. The data used in this study are 68 firms of manufacturing companies that listed in Indonesia Stock Exchange Period of 2013 – 2016. Sampling method used in this research is purposive sampling technique. The model used in this research is panel data with Random Effect approach. The results showed that Corporate Social Responsibility had a negative and significant effect on Tax avoidance. While Firm Size and Executive Characteristic have no effect on Tax Avoidance.

Item Type: Other
Additional Information: dosen pembimbing 1 M. Edo S. Siregar, S.E, M.BA dan dosen pembimbing 2 Sholatia Dalimunthe, S.E, M.BA
Uncontrolled Keywords: Corporate Social Responsibility, Firm Size, Executive Characteristic, Tax Avoidance
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service)
Divisions: Fakultas Ekonomi > S1 Manajemen
Depositing User: Users 16 not found.
Date Deposited: 15 Mar 2019 01:47
Last Modified: 30 Jan 2020 04:12
URI: http://repository.fe.unj.ac.id/id/eprint/7352

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