INDRIANI, TIARA (2020) PENGARUH PROFITABILITAS, CSR DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2018. S1 thesis, Universitas Negeri Jakarta.
|
Text
Cover.pdf Download (1MB) | Preview |
|
|
Text
Chapter1.pdf Download (204kB) | Preview |
|
|
Text
Tabel_Of_Content.pdf Download (1MB) | Preview |
|
![[img]](http://repository.fe.unj.ac.id/style/images/fileicons/text.png) |
Text
Chapter2.pdf Restricted to Repository staff only Download (1MB) |
|
|
Text
Chapter3.pdf Download (1MB) | Preview |
|
|
Text
Chapter4.pdf Restricted to Repository staff only Download (1MB) |
|
|
Text
Chapter5.pdf Download (1MB) | Preview |
|
|
Text
Bibliography.pdf Download (1MB) | Preview |
Abstract
Tiara Indriani, 2020; The Effect of Profitability, CSR, and Corporate Governance to Tax Avoidance of Manufacturing Companies Listed on Indonesia Stock Exchange (IDX) Period 2014-2018. This study was conducted with the aim of knowing the effect of profitability, CSR and corporate governance to tax avoidance in manufacturing sector companies listed on the IDX for the 2014-2018 period. The independent variables in this study are ROA, CSR, institutional ownership, executive compensation and the dependent variable in this study is tax avoidance. The sample in this study was 26 manufacturing companies with 118 observations. The sample was selected by purposive sampling method. The data analysis used is panel data regression with a random effect model approach. The results in this study indicate that institutional ownership has a significant negative effect on tax avoidance and executive compensation has a significant positive effect on tax avoidance. Then ROA and CSR were found to have no effect on tax avoidance if the regression was carried out using control variables. Meanwhile, ROA in the first equation without control has a significant negative effect on tax avoidance. These results support stakeholder theory. Keywords: Tax Avoidance, Profitability, CSR, and Corporate Governance
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Pembimbing I : Dra. Umi Mardiyati, M.Si Pembimbing II: Destria Kurnianti, S.E., M.Sc |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management) |
| Divisions: | Fakultas Ekonomi > S1 Manajemen |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 02 Oct 2020 03:54 |
| Last Modified: | 02 Oct 2020 03:54 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/9338 |
Actions (login required)
 |
View Item |
