SKRIPSI AKS

PENGARUH CORPORATE SOCIAL RESPONSI BILITY TERHADAP TAX AVOIDANCE DENGAN KEPEMLIKAN KELUARGA SEBAGAI VARIABEL MODERASI

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ABSTRACT This study aims to analyze the influence of corporate social responsibility are moderated by family ownership effect tax avoidance. The independent variables in this study is the corporate social responsibility. The dependent variable in this study is the tax avoidance. While the moderating variable in this study is the family ownership. The population in this study are all manufacturing companies with family shareholdings listed on the Indonesia Stock Exchange in 2017-2021. Then sampling with purposive sampling and obtained 41 companies. The type of data used is secondary data in the form of annual reports companies listed on the Indonesia Stock Exchange in 2017-2021. Moderated Regression analysis was used to test the hypothesis in this study using the Eviews 9 program . The result indicate that corporate social responsibility and family ownerhsip have no affects on tax avoaidance. The family ownership do not moderate the effect negative of corporate social rsponsibility on tax avoidance. Keywords: corporate social responsibility, family ownership, tax avoidance

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 IND p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 161 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Indah Putri Setiani

Versi lain/terkait

Lampiran Berkas

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