PENGARUH CORPORATE SOCIAL RESPONBILITY (CSR), CAPITAL INTENSITY, GENDER DIVERSITY, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

APRINA, AYU and Wahyudi, Tertiarto and Sukanto, Sukanto (2025) PENGARUH CORPORATE SOCIAL RESPONBILITY (CSR), CAPITAL INTENSITY, GENDER DIVERSITY, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE. Masters thesis, Sriwijaya University.

Preview	Image RAMA_60101_01022682327004_cover.jpg - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (7MB) | Preview
	Text RAMA_60101_01022682327004.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_60101_01022682327004_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (6MB) | Request a copy
	Text RAMA_60101_01022682327004_0004106302_0025037404_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (680kB)
	Text RAMA_60101_01022682327004_0004106302_0025037404_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (400kB) | Request a copy
	Text RAMA_60101_01022682327004_0004106302_0025037404_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (314kB) | Request a copy
	Text RAMA_60101_01022682327004_0004106302_0025037404_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (410kB) | Request a copy
	Text RAMA_60101_01022682327004_0004106302_0025037404_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (255kB) | Request a copy
	Text RAMA_60101_01022682327004_0004106302_0025037404_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (290kB) | Request a copy
	Text RAMA_60101_01022682327004_0004106302_0025037404_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (421kB) | Request a copy

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Corporate Social Responsibility (CSR), capital intensity, gender diversity, dan ukuran perusahaan terhadap tax avoidance. Dengan menggunakan data dari 150 observasi yang terdiri dari 30 perusahaan disemua sektor yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Hasil penelitian menunjukkan bahwa CSR dan ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap tax avoidance, sedangkan capital intensity dan gender diversity berpengaruh postif tetapi tidak signifikan. Temuan ini dianalisis berdasarkan stakeholder theory, legitimacy theory, dan stewardship thory. penelitian ini memberikan wawasan mengenai faktor-faktor yang memengaruhi tax avoidance dan implikasinya terhadap kebijakan perusahaan serta regulasi perpajakan.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Tax Avoidance, CSR, Capital Intensity, Gender Diversity, Ukuran Perusahaan
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Ayu Aprina
Date Deposited:	07 May 2025 01:32
Last Modified:	07 May 2025 01:32
URI:	http://repository.unsri.ac.id/id/eprint/171631

Actions (login required)

View Item