Pengaruh Penghidaran Pajak Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi

Diputra, Mohamad Rizki (2022) Pengaruh Penghidaran Pajak Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

This study aims to determine the effect of tax avoidance on firm value with corporate social responsibility as a moderating variable for empirical studies on tobacco companies listed on the Indonesia Stock Exchange (2017 – 2019). The research method uses moderated regression analysis (Moderated Regression Analynis. The data used is the financial statements of tobacco companies on the Indonesia Stock Exchange 2017 – 2019. The sample is 54 data with purvosive sampling. The data is processed using the Statistical Package for Social Science (SPSS) software version 23 . The results showed that tax avoidance and control variables of long-term debt, sales, and firm size had no effect on firm value. In addition, the test results conclude that corporate social responsibility as a moderating variable can moderate net income as a control variable on firm value.

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