SEPTIA, RAHMAWATI (2023) PENGARUH CORPORATE SOCIAL RESPONBILITY, SALES GROWTH, RISIKO PERUSAHAAN, UKURAN PERUSAHAAN DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2017-2021. Skripsi thesis, INSTITUT TEKNOLOGI DAN SAINS MANDALA.

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Abstract

ABSTRACT This study aims to analyze the effect of Corporate Social Responsibility, sales growth, company risk, company size and capital intensity on tax avoidance as measured by Cash Effective Tax Rate (CETR). This type of research is quantitative research using secondary data sources. The population used in this study are mining companies listed on the Indonesia Stock Exchange from 2017 to 2021. This study used a sampling technique, namely purposive sampling so that 16 companies were obtained. The data analysis method used is multiple linear regression analysis, coefficient of determination (R2) test, hypothesis testing using the IBM SPSS 25 program. The results of this study indicate that partially Corporate Social Responsibility, sales growth, company size and capital intensity have no effect on tax avoidance, while company risk affects tax avoidance. Simultaneously Corporate Social Responsibility, sales growth, company risk, company size and capital intensity have an influence on tax avoidance. Keywords: Corporate Social Responsibility, Sales Growth, Corporate Risk, Company Size, Capital Intensity and Tax Avoidance

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	10 Feb 2025 05:22
Last Modified:	10 Feb 2025 05:22
URI:	http://repo.itsm.ac.id/id/eprint/944

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