Artikel Ilmiah : C1G014073 a.n. VENGGI OBDI OVISA
| NIM | C1G014073 |
|---|---|
| Namamhs | VENGGI OBDI OVISA |
| Judul Artikel | PENGARUH CORPORATE SOCIAL RESPONSIBILTY (CSR), CAPITAL INTENSITY, KONEKSI POLITIK, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK |
| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibilty, capital intensity, koneksi politik, leverage, dan ukuran perusahaan terhadap penghindaran pajak. Populasi pada penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2015. Sampel penelitian diperoleh menggunakan metode purposive sampling, terdiri dari 35 perusahaan yang diamati selama periode 2013 – 2015. Berdasarkan hasil uji hipotesis menggunakan uji-t, ditemukan bahwa: (1) Corporate Social Responsibility berpengaruh negatif dan signifikan terhadap penghindaran pajak, (2) Capital Intensity berpengaruh negatif dan signifikan terhadap penghindaran pajak, (3) Koneksi Politik berpengaruh positif dan tidak signifikan terhadap penghindaran pajak, (4) Leverage berpengaruh negatif dan tidak signifikan terhadap penghindaran pajak, (5) Ukuran Perusahaan berpengaruh positif dan signifikan terhadap penghindaran. |
| Abtrak (Bhs. Inggris) | This research aimed to examine the influence of corporate social responsibilty, capital intensity, political connection, leverage, and company size against tax avoidance. The population in this research are all manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2013-2015. The research sample was obtained using purposive sampling method which consist of 35 companies that were observed during the period 2013-2015. Based on the results of hypothesis testing using t-test found that: (1) Corporate Social Responsibility has a negative influence and significant on tax avoidance, (2) Capital Intensity has a negative influence and significant on tax avoidance, (3) Political Connection has a positive influence and not significant on tax avoidance (4) Leverage has a negative influence and not significant on tax avoidance (5) Company Size has a positive influence and significant on tax avoidance. |
| Kata kunci | Penghindaran pajak, Corporate Social Responsibility, Capital Intensity, Koneksi Politik, Ukuran Perusahaan |
| Pembimbing 1 | Dra. Irianing Suparlinah, M.Si, Ak, CA |
| Pembimbing 2 | Drs. Saras Supeno, M.Si, Ak |
| Pembimbing 3 | Dr. Bambang Setyo Budi Irianto, SE, M.Si, Ak. |
| Tahun | 2016 |
| Jumlah Halaman | 16 |
| Tgl. Entri | 2017-02-01 16:30:30.346827 |