PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KARAKTERISTIK EKSEKUTIF DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Pertambangan dan Pertanian yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017)

SAIDAH, PUJI ASTUTI (2019) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KARAKTERISTIK EKSEKUTIF DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Pertambangan dan Pertanian yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017). S1 thesis, Fakultas Ekonomi.

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Abstract

Puji Astuti Saidah, 2019 : The Effect of Corporate Social Responsibility, Character Executive, and Sales Growth on Tax Avoidance with Companies Size as a Moderating Variable (Study on Mining and Agricultural Companies Listed on Indonesia Stock Exchange Period 2014-2017). Faculty of Economics, Jakarta State University. 2019. The purpose of this study aims to examine the effect of CSR, Character Executive, and Sales Growth moderated by the Companies Size on Tax Avoidance. The samples used in this study were Mining and Agricultural Companies Listed on Indonesia Stock Exchange Period 2014-2017. The sample used in this study were 44 companies selected using purposive sampling method. The type of research used is quantitative. Data analysis techniques used partial regression coefficient test or statistical test t. The results of the t test in this study indicate that Character Executive positive influenced on tax avoidance, CSR and Sales Growth negatively influenced on tax avoidance. The Moderating variable used by researchers of companies size, can strengthen the influence between CSR and Sales Growth, but weaken the influence between Character Executiveon Tax Avoidance. Key Word : Tax Avoidance, Corporate Social Responsibility, Character Executive, Sales Growth, Companies Size.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Nuramalia Hasanah, M.Ak, Pembimbing II: Santi Susanti, S.Pd., M.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 16 Aug 2019 04:24
Last Modified: 16 Aug 2019 04:24
URI: http://repository.fe.unj.ac.id/id/eprint/7793

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