Diputra, Mohamad Rizki (2022) Pengaruh Penghidaran Pajak Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.
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Abstract
This study aims to determine the effect of tax avoidance on firm value with corporate social responsibility as a moderating variable for empirical studies on tobacco companies listed on the Indonesia Stock Exchange (2017 – 2019).
The research method uses moderated regression analysis (Moderated Regression Analynis. The data used is the financial statements of tobacco companies on the Indonesia Stock Exchange 2017 – 2019. The sample is 54 data with purvosive sampling. The data is processed using the Statistical Package for Social Science (SPSS) software version 23 .
The results showed that tax avoidance and control variables of long-term debt, sales, and firm size had no effect on firm value. In addition, the test results conclude that corporate social responsibility as a moderating variable can moderate net income as a control variable on firm value.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Mahmudah, Hadi 0426058502 |
| Keywords / Kata Kunci: | Penghindaran Pajak, Nilai Perusahaan, Corporate Sosial Responsibility |
| Subjects: | Perpajakan Pajak |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Mr Mohamad Rizki Diputra |
| Date Deposited: | 07 Oct 2022 07:04 |
| Last Modified: | 07 Oct 2022 07:04 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/1320 |
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