PENGARUH PROFITABILITAS, LEVERAGE, CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TAX PLANNING PERIODE 2017-2020

SETIAWAN, AGUS and Abukosim, Abukosim and Farhan, Muhammad (2021) PENGARUH PROFITABILITAS, LEVERAGE, CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TAX PLANNING PERIODE 2017-2020. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of profitability, leverage, corporate governance and corporate social responsibility (CSR) on tax planning. In this study, the independent variables are profitability, leverage, corporate governance with institutional ownership as a proxy and corporate social responsibility. Meanwhile, the dependent variable is tax planning which is measured using the tax retention rate (TRR). The population in this study are companies with the LQ45 index listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sampling technique in this study was using purposive sampling. There are 10 companies that meet the criteria in the sample selection. This study uses multiple linear regression test. The results of this study indicate that profitability and leverage have a partial and significant effect on tax planning, while institutional ownership has no effect and corporate social responsibility has a negative effect on tax planning.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, Leverage, Kepemilikan Institusional, Corporate Social Responsibility, Tax Planning
Subjects:	H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Agus Setiawan
Date Deposited:	24 Jan 2022 06:01
Last Modified:	24 Jan 2022 06:01
URI:	http://repository.unsri.ac.id/id/eprint/62401

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