Pengaruh Corporate Social Responsibility (Csr), Capital Intensity, dan Sales Growth Terhadap Tax Avoidance

Syechan Salbila, . (2024) Pengaruh Corporate Social Responsibility (Csr), Capital Intensity, dan Sales Growth Terhadap Tax Avoidance. Other thesis, Universitas Pamulang.

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji bukti empiris Pengaruh Corporate Social Responsibility, Capital Intensity, dan Sales Growth terhadap Tax Avoidance pada perusahaan Consumer Cylicals yang terdaftar di BEI periode 2018-2022. Jenis penelitian adalah kuantitatif dengan menggunakan data sekunder berupa laporan tahunan dari situs resmi BEI. Populasi penelitian ini sebanyak 94 perusahaan dengan menggunakan teknik pengambilan sampel yaitu metode purposive sampling dan diperoleh sebanyak 12 perusahaan. Teknik analisis data menggunakan regresi data panel berganda dengan bantuin Eviews 12. Hasil penelitian menunjukkan Corporate Social Responsibility, Capital Intensity, dan Sales Growth berpengaruh secara simultan terhadap Tax Avoidance. Secara Parsial Capital Intensity tidak berpengaruh terhadap Tax Avoidance, Sales Growth tidak berpengaruh terhadap Tax Avoidance. Corporate Social Responsibility berpengaruh terhadap Tax Avoidance. Kata Kunci: Corporate Social Responsibility, Capital Intensity, Sales Growth, Tax Avoidance.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Corporate Social Responsibility, Capital Intensity, Sales Growth, Tax Avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	Agus Sugiarto
Date Deposited:	28 Nov 2024 09:32
Last Modified:	28 Nov 2024 09:32
URI:	http://repository.unpam.ac.id/id/eprint/15440

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