PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE (SEKTOR ENERGI YANG TERDAFTAR DI BEI 2017-2021)

HAYATI, SUTI (2023) PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE (SEKTOR ENERGI YANG TERDAFTAR DI BEI 2017-2021). S1 thesis, UNIVERSITAS JAMBI.

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Official URL: https://repository.unja.ac.id/

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate governance yang diproksikan dengan kepemiliokan institusional dan komisaris independen. Profitabilitas yang diproksikan dengan return on assets dan corporate social responsibility terhadap tax avoidance (sektor energy yang terdaftar di bei 2017-2021). Populasi dalam penelitian ini adalah seluruh perusahaan sektor energy yang terdaftar di BEI periode 2017-2021. Sampel penelitian diperoleh melalui metode purposive sampling dan diperoleh 17 perusahaan. Jenis data dalam penelitian ini adalah data sekunder berdasarkan data yang diperoleh dari laporan keunagan perusahaan sektor energy yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2021. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dibantu dengan program SPSS (Statistical Product and Service Solution). Hasil penelitian ini dapat diketahui bahwa kepemilikan institusional dan return on assets berpengaruh secara parsial terhadap tax avoidance. Sedangkan komisaris independen, komite audit dan corporate social responsibility tidak berpengaruh terhadap tax avoidance. Kata Kunci: Corporate Governance, Profitabilitas, CSR dan Tax Avoidance This study aims to examine the effect of corporate governance as a proxy for institutional ownership and independent commissioners. Profitability proxied by return on assets and corporate social responsibility for tax avoidance (energy sector listed on IDX 2017-2021). The population in this study are all energy sector companies listed on the IDX for the 2017-2021 period. The research sample was obtained through purposive sampling method and 17 companies were obtained. The type of data in this study is secondary data based on data obtained from the financial reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The data analysis technique used in this study is multiple linear regression analysis assisted by the SPSS (Statistical Product and Service Solution) program. The results of this study can be seen that institutional ownership and return on assets have a partial effect on tax avoidance. Meanwhile, independent commissioners, audit committees and corporate social responsibility have no effect on tax avoidance. KeyWords: Corporate Governance, Profitability, CSR and Tax Avoidance

Type: Thesis (S1)
Uncontrolled Keywords: Corporate governance, Profitabilitas, CSR dan Tax Avoidance
Subjects: L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: HAYATI
Date Deposited: 09 Jun 2023 07:14
Last Modified: 09 Jun 2023 07:14
URI: https://repository.unja.ac.id/id/eprint/49756

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