PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PERUSAHAAN SEKTOR ENERGI SUBSEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2020)

SYAPUTRA, ODHIYAN and Tjandrakirana DP, Rina and Rahmawati, Meita (2022) PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PERUSAHAAN SEKTOR ENERGI SUBSEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

This research purpose to determine the effect of corporate governance, corporate social responsibility, capital intensity and profitability on tax avoidance in coal mining sub-sector energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The research sample was obtained using the purposive sampling method, where only 11 coal subsector companies were listed on the Indonesia Stock Exchange meet the criteria, so that 44 data are used as research samples. Data analysis were performed using SPSS version 25 software. The results showed that corporate social responsibility, capital intensity, and profitability had a significant effect on tax avoidance in a negative direction, while corporate governance had no significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Corporate Governance, Corporate Social Responsibility, Capital Intensity, Profitabilitas dan Tax Avoidance
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Odhiyan Syaputra
Date Deposited:	31 Jan 2022 07:35
Last Modified:	31 Jan 2022 07:35
URI:	http://repository.unsri.ac.id/id/eprint/63912

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