PutrI, Nailah Shafira (2024) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE PERIODE TAHUN 2018-2022. Other thesis, UPN Veteran Yogyakarta.
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Abstract
ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility, Komisaris
Independen, Komite Audit, dan Kepemilikan Manajerial terhadap Tax Avoidance. Sampel
penelitian yang digunakan adalah berasal dari 50 perusahaan sektor property dan real estate yang
terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2018-2022 yang diperoleh melalui Teknik
purposive sampling. Pengujian hipotesis dilakukan dengan metode analisis regresi linier berganda
dengan menggunakan program statistik SPSS versi 26. Berdasarkan hasil analisis data yang telah
dilakukan, maka dapat disimpulkan bahwa secara parsial coporate social responsibility dan
komisaris independen tidak berpengaruh terhadap tax avoidance, sedangkan komite audit dan
kepemilikan manajerial berpengaruh terhadap tax avoidance.
Kata kunci: Corporate Social Responsibility; Komisaris Independen; Komite Audit; Kepemilikan
Manajerial; Tax Avoidance.
ABSTRACT
This research aims to analyze the influence of Corporate Social Responsibility, Independen
Commissioners, Audit Committee, and Managerial Ownership on Tax Avoidance. The research
sample used came from 50 property and real estate sector companies listed on the Indonesia Stock
Exchange (BEI) for the 2018-2022 period which was obtained through purposive sampling
technique. Hypothesis testing was carried out using the multiple linear regression analysis method
using the SPSS version 26 statistical program. Based on the results of the data analysis that has
been carried out, it can be concluded that partially corporate social responsibility and independen
commissioners have no effect on tax avoidance, while the audit committee and managerial
ownership have an effect. against tax avoidance.
Keywords: Corporate Social Responsibility; Independen Commissioners; Audit Committee;
Managerial Ownership; Tax Avoidance.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Corporate Social Responsibility; Independen Commissioners; Audit Committee; Managerial Ownership; Tax Avoidance. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 03 Jun 2024 07:33 |
| Last Modified: | 03 Jun 2024 07:33 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/39602 |
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