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DAMPAK CORPORATE SOCIAL RESPONSIBILITY PADA PRAKTIK TAX AVOIDANCE DENGAN DIREKTUR WANITA SEBAGAI MODERASI

ABSTRACT

This study aims to analyze the effect of corporate social responsibility on
tax avoidance moderated by women directors. The independent variables in this
study are corporate social responsibility. The dependent variable is tax avoidance,
and the moderating variable is women directors.
This study has a population in the entire financial sector listed on the
Indonesia Stock Exchange (IDX) in 2018-2022. Then the sampling used purposive
sampling so that 67 companies were obtained. The type of data used is secondary
data in the form of annual financial reports of companies listed on the IDX. The
moderation analysis technique uses panel data regression analysis and Moderated
regression analysis (MRA) using eviews 10.
The results showed that corporate social responsibility had no effect on tax
avoidance, so the first hypothesis was rejected. The independent woman directors
variable cannot moderate the relationship of corporate social responsibility to tax
avoidance, so the second hypothesis is rejected.
Keywords : Corporate social responsibility, woman directors, tax avoidance

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 ANN d 24
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 213 Halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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