Prayoga, Rengga Bayu and UNSPECIFIED (2022) Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan, Pengungkapan Corporate Social Responsibility terhadap Tax Avoidance. (The Influence of Company Size, Sales Growth, and Corporate Social Responsibility Discloure on Tax Avoidance). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Tujuan penelitian ini untuk mengetahui pengaruh ukuran perusahaan, pertumbuhan penjualan dan pengungkapan Corporate Social Responsibility terhadap tax avoidance. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yaitu laporan keuangan dan data kualitatif yaitu annual report yang dilaporkan oleh perusahaan. Sampel penelitian adalah perusahaan manufaktur sub sektor farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Pengambilan sampel dilakukan dengan metode teknik sampling (purposive sampling) dengan kriteria yang telah ditentukan, sehingga hanya menyisakan 5 perusahaan. Proses pengolahan data menggunakan Package for the Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa secara parsial pertumbuhan penjualan dan Corporate Social Responsibility berpengaruh terhadap tax avoidance. Sedangkan secara simultan seluruh variabel indepen bersama-sama berpengaruh terhadap variabel dependen yaitu tax avoidance. Kata kunci: ukuran perusahaan, pertumbuhan penjualan, Corporate Social Responsibility (CSR), tax avoidance.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Ukuran Perusahaan, Pertumbuhan Penjualan, Corporate Social Responsibility, Tax Avoidance |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222800070 Rengga Bayu Prayoga |
| Date Deposited: | 26 Oct 2022 06:38 |
| Last Modified: | 26 Oct 2022 06:38 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/18052 |
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