PENGARUH CORPORATE SOCIAL RESPONSOBILITY, CAPITAL INTENSITY, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PAENGHINDARAN PAJAK

CLARISSA, ALMIRA and Novriansa, Agil (2023) PENGARUH CORPORATE SOCIAL RESPONSOBILITY, CAPITAL INTENSITY, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PAENGHINDARAN PAJAK. Undergraduate thesis, Sriwijaya University.

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Abstract

This research was conducted to examine the effect of corporate social responsibility, capital intensity, and independent commissioners on tax avoidance in mining companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The method used in this research is a quantitative descriptive method. The population of this study are mining companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The study used a purposive sampling technique to determine the sample criteria. The research samples were 51 mining companies with a period of 2 years so that the observation data obtained were 102 samples. Hypothesis testing using panel data regression analysis techniques using Eviews Version 12. The results of this study indicate that corporate social responsibility has an effect on tax avoidance, while capital intensity and an independent commissioners have no effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Corporate Social Responsibility, Capital Intensity, Dewan Komisaris Independen, Penghindaran Pajak
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:	Almira Clarissa
Date Deposited:	23 Aug 2023 08:25
Last Modified:	15 Feb 2024 01:28
URI:	http://repository.unsri.ac.id/id/eprint/127761

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