PENGARUH ROA, LEVERAGE, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2019

PUTRA, JOKO OTOMO and Kosim, Abu and Kalsum, Umi (2022) PENGARUH ROA, LEVERAGE, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2019. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to determine the effect of ROA, Leverage of Corporate Social Responsibility Disclosure on tax avoidance in Manufacturing Companies listed on the Indonesia Stock Exchange 2015-2019. The population in this study are Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. This study uses secondary data in the form of annual financial reports on consumer goods industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2015 - 2019. The results of this study indicate that ROA has a positive and significant effect on tax avoidance, leverage and corporate disclosure. Social Responsibility has a negative and significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	ROA, Leverage, Corporate Social Responsibility, Penghindaran Pajak,
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Joko Otomo Putra
Date Deposited:	16 Feb 2023 08:04
Last Modified:	16 Feb 2023 08:04
URI:	http://repository.unsri.ac.id/id/eprint/89611

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