PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, MANAJEMEN LABA DAN LIKUIDITAS TERHADAP TAX AVOIDANCE

ANDESKAR, VERENNE THALIA and Fuadah, Luk Luk and Rahmawati, Meita (2021) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, MANAJEMEN LABA DAN LIKUIDITAS TERHADAP TAX AVOIDANCE. Undergraduate thesis, Sriwijaya University.

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Abstract

Tax avoidance is one of the way that used by taxpayers to minimize tax expenses by using the loopholes in tax regulations. Corporate Social Responsibility, Profitability, Managerial Ownership, Institutional Ownership, Earning Management and Liquidity were independent variables that estimated giving impact to tax avoidance as dependent variable. This research was conducted in property and real estate companies in Indonesia Stock Exchange (IDX) 2015-2019. Sampling technique that used in this research was purposive sampling technique in order to obtain a sample size of 19 companies and the number of observations of 95 observations. Data in this research was analyzed with multiple linear regression analysis. The analysis showed that variables Corporate Social Responsibility and Earning Management has no significant effect on tax avoidance. The variables Profitability, Institutional Ownership and Liquidity has negative influence and significant effect on tax avoidance. Meanwhile, variable Managerial Ownership has positive influence and significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Avoidance, Corporate Social Responsibility, Profitability, Managerial Ownership, Institutional Ownership, Earning Management, Liquidity
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Verenne Thalia Andeskar
Date Deposited:	07 Jun 2021 02:20
Last Modified:	07 Jun 2021 02:20
URI:	http://repository.unsri.ac.id/id/eprint/47635

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