Pengaruh corporate social responsibility (csr) terhadap tax avoidance perusahaan

Yasmine, Karina and Olivia, Olivia and Avilla, Teresa (2020) Pengaruh corporate social responsibility (csr) terhadap tax avoidance perusahaan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

During the Industry 4.0, companies’ focus is no longer solely on profitability, but companies must be able to provide services as a form of concern for the wider community. Companies can realize this focus without worrying that the tax will increase because taxes on Corporate Social Responsibility (CSR) activities can be minimized. This study aims to explain the influence of CSR on economic, social and environmental aspects of corporate tax avoidance in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange for the period of 2016-2018. The theoretical basis used in this study is CSR on economic, social and environmental aspects; and tax aggressiveness. The sample used in this study amounted to 53 companies that have met the criteria established by using the purposive sampling method. This study uses the Univariate Analysis of Variance (Univariate) technique. The results of this study prove that CSR on the economic aspect has no influence on corporate tax avoidance; CSR on social aspects affects the company's tax avoidance; and CSR on environmental aspects affect the company's tax avoidance. / Pada era industri 4.0, fokus perusahaan bukan lagi semata-mata untuk profitabilitas. Namun perusahaan harus bisa memberikan layanan sebagai bentuk kepedulian terhadap masyarakat luas. Perusahaan dapat merealisasikan fokus tersebut tanpa khawatir beban pajak akan meningkat karena pajak pada kegiatan Corporate Social Responsibility (CSR) dapat diminimalisir. Penelitian ini bertujuan untuk menjelaskan pengaruh CSR pada aspek ekonomi, sosial, dan lingkungan terhadap tax avoidance perusahaan pada sektor infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Landasan teori yang digunakan pada penelitian ini adalah CSR pada aspek ekonomi, sosial, dan lingkungan; dan agresivitas pajak. Sampel yang digunakan dalam penelitian ini berjumlah 53 perusahaan yang telah memenuhi kriteria yang ditetapkan dengan menggunakan metode purposive sampling. Penelitian ini menggunakan teknik Univariate Analysis of Variance (Univariate). Hasil penelitian ini membuktikan bahwa CSR pada aspek ekonomi tidak memiliki pengaruh terhadap tax avoidance perusahaan; CSR pada aspek sosial berpengaruh terhadap tax avoidance perusahaan; dan CSR pada aspek lingkungan berpengaruh terhadap tax avoidance perusahaan.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Yasmine, KarinaNIM00000013814kittykar24@gmail.com
Olivia, OliviaNIM00000019514oliv060198@gmail.com
Avilla, TeresaNIM00000020061teresa.aavillaaa14@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTriwacananingrum, WijayaNIDN0310056701UNSPECIFIED
Uncontrolled Keywords: corporate social responsibility (csr); aspek ekonomi; aspek sosial; aspek lingkungan; agresivitas pajak.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Users 1361 not found.
Date Deposited: 30 Jan 2020 06:08
Last Modified: 04 Aug 2020 07:34
URI: http://repository.uph.edu/id/eprint/6468

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