PENGARUH PROFITABILITAS, SALES GROWTH, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022)

KUMALAHIKMAH, INDO and Kesuma, Nilam (2024) PENGARUH PROFITABILITAS, SALES GROWTH, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze the influence of Profitability, Sales Growth and Corporate Social Responsibility on Tax Avoidance in property and real estate companies listed on the Indonesia Stock Exchange for 2018-2022. This research is quantitative research with the type of data in the from of secondary data. The data collection technique uses purposive sampling, namely 18 companies with an observation period of 5 years so that 90 data will be observed. The analysis technique used is Multiple Linear Regression using SPSS 25 software. The results of this research show that the profitability variable has a negative effect on tax avoidance, the sales growth variable has no effect on tax avoidance, and the CSR variable has a negative effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, Sales Growth, Corporate Social Responsibility dan Penghindaran Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Indo Kumalahikmah
Date Deposited:	20 May 2024 06:20
Last Modified:	20 May 2024 06:20
URI:	http://repository.unsri.ac.id/id/eprint/144396

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