PENGARUH PROFITABILITAS, LEVERAGE, TATA KELOLA PERUSAHAAN, DAN CORPORATE SOSIAL RESPONSIBILITY (CSR) TERHADAP TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

MUZAKI, RAFIF (2025) PENGARUH PROFITABILITAS, LEVERAGE, TATA KELOLA PERUSAHAAN, DAN CORPORATE SOSIAL RESPONSIBILITY (CSR) TERHADAP TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to empirically test the relationship between Profitability, Leverage, Corporate Governance, and Corporate Social Responsibility (CSR) on Tax Avoidance. The type of data used in this research is secondary data listed on the Indonesia Stock Exchange (BEI), namely financial reports and company annual reports. The population of this research is mining companies during the 2019-2023 period. Sampling used purposive sampling technique with a total sample of 17 companies. The analysis technique used is the multiple linear regression method using the Statistical Program for Social Software (SPSS) version 25. The research results show that the variables profitability, leverage, audit committee, institutional ownership and corporate social responsibility (CSR) do not have a significant influence on tax avoidance in mining companies listed on the Indonesian Stock Exchange. These findings provide insight that the factors tested in this research do not directly influence Tax Avoidance policies in the mining sector. Keywords: Profitability, Leverage, Corporate Governance, Corporate Social Responsibility (CSR), Tax Avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, Leverage, Tata Kelola Perusahaan, Corporate Social Responsibility (CSR), Tax Avoidance.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Rafif Muzaki
Date Deposited:	21 Jan 2025 08:53
Last Modified:	21 Jan 2025 08:53
URI:	http://repository.unsri.ac.id/id/eprint/166245

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