Pengaruh Karakteristik Perusahaan, Corporate Governance dan Corporate Social Responsibility Terhadap Penghindaran Pajak

Pawanda, Dea Putra (2023) Pengaruh Karakteristik Perusahaan, Corporate Governance dan Corporate Social Responsibility Terhadap Penghindaran Pajak. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Dea Putra Pawanda (41183403170129) The Influence of Company Characteristics, Corporate Governance and Corporate Social Responsibility on Tax Avoidance xvi + 71 Pages + 1 Figure + 11 Tables + 11 Attachments Keywords: Company Characteristics, Corporate Governance, Corporate Social Responsibility, Tax Avoidance The purpose of this research is to obtain test results to see whether there are differences in test results from previous research and whether there is an influence of Profitability, Leverage, Independent Commissioners, Audit Committee and Corporate Social Responsibility on Tax Avoidance. The method used in this research is a statistical method with quantitative research. The sample in this study used a purposive sampling method with data sources from annual reports of companies in the food and beverage sector for the period 2018 - 2021 and obtained 120 samples from 30 companies in 4 years with 12 outlier samples and obtained results from 108 samples. Data analysis was carried out using a multiple linear regression analysis model and processed using SPSS (Statistical Product and Service Solution) version 25 software. The results of this research show that profitability has a negative effect on tax avoidance, leverage has a positive effect on tax avoidance, independent commissioners have no effect on tax avoidance, audit committees have a negative effect on tax avoidance and corporate social responsibility has a positive effect on tax avoidance. Suggestions: It is hoped that future researchers will not only take samples of food and beverage companies, they can also take samples of other companies. And researchers are expected to extend the sampling period and add other variables so that research results are more consistent.

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