PUTRIANTI, AMELIA HUDA and Ermadiani, Ermadiani and Rahmawati, Meita (2020) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN TRANSAKSI HUBUNGAN ISTIMEWA TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018). Undergraduate thesis, Sriwijaya University.
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Abstract
This research was aimed to examine empirically the influence of corporate social responsibility and related party transaction on tax avoidance. Variables used in this research are corporate social responsibility and related party transaction as independent variables. While, tax avoidance as dependent variable. The population in this research is all manufacturing companies in consumer goods listed on Indonesia Stock Exchange for the period 2016-2018.The total of companies selected as samples are 20 companies with the period research for three years, so the total of samples analyzed are 60 samples, that have been selected using purposive sampling technique. The data used in this research is secondary data. Data collection technique used is documentation. The data analysis technique used is multiple regression analysis. The results of this research showed that corporate social responsibility has no influence on tax avoidance while related party transaction has significant influence on tax avoidance.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Corporate social responsibility, related party transactions, tax avoidance |
Subjects: | H Social Sciences > HC Economic History and Conditions > HC79 Special topics Including air pollution, automation, consumer demand, famines, flow of funds, etc. H Social Sciences > HD Industries. Land use. Labor > HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | Users 5912 not found. |
Date Deposited: | 29 Jun 2020 07:19 |
Last Modified: | 29 Jun 2020 07:19 |
URI: | http://repository.unsri.ac.id/id/eprint/30761 |
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