PENGARUH INTENSITAS PERSEDIAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PERENCANAAN PAJAK DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI

YUNIARNI, SHILVI and Rahmawati, Meita (2025) PENGARUH INTENSITAS PERSEDIAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PERENCANAAN PAJAK DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of inventory intensity and Corporate Social Responsibility (CSR) on tax planning, as well as to test the role of leverage as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling method used is purposive sampling, consisting of 30 manufacturing companies. This research employs a quantitative approach with descriptive analysis, multiple linear regression analysis, and Moderated Regression Analysis (MRA) using SPSS software. The results of the study show that inventory intensity and CSR do not have a significant effect on tax planning. However, leverage is proven to moderate the relationship between CSR and tax planning, while it does not moderate the relationship between inventory intensity and tax planning. This study contributes to the accounting literature, particularly in the context of tax planning, and provides practical implications for company management in formulating tax strategies that align with the characteristics of the company.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Intensitas Persediaan, Corporate Social Responsibility (CSR), Leverage, Perencanaan Pajak, Perusahaan Manufaktur
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Shilvi Yuniarni
Date Deposited:	30 Jul 2025 05:04
Last Modified:	30 Jul 2025 05:04
URI:	http://repository.unsri.ac.id/id/eprint/181659

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