PENGARUH SALES GROWTH, CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Sektor Barang dan Konsumsi di Bursa Efek Indonesia Tahun 2016 - 2020)

N. Marlina, S. Darma
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引用次数: 1

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris pengaruh dari sales growth, corporate social responsibilitty dan capital intensity terhadap tax evoidance. Populasi dalam penelitian ini merupakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan data sekunder dan pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah total sampel dalam penelitian ini adalah 23 perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama 5 tahun periode pengamatan (2016-2020). Alat analisis untuk menguji hipotesis adalah Eviews versi 10. Metode analisis data menggunakan analisis statistik deskriptif, uji data panel, uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa secara simultan sales growth, corporate social responsibilty dan capital intensity berpengaruh terhadap tax avoidance. Sedangkan secara parsial sales growth, corporate social responsibity dan capital intensity berpengaruh terhadap tax avoidance  Kata Kunci: Sales Growth, Corporate Social Responsibilty, Capital Intensity, Tax Avoidance. ABSTRACT This study aims to test and prove empirically the effect of sales growth, corporate social responsibility and capital intensity on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. The research method used in this study is a quantitative method with secondary data and the selection of samples in this study using purposive sampling method. The total number of samples in this study were 23 consumer goods industrial companies listed on the Indonesia Stock Exchange during the 5-year observation period (2016-2020). The analytical tool to test the hypothesis is Eviews version 10. The data analysis method uses descriptive statistical analysis, panel data test, classical assumption test and hypothesis testing. The results of this study indicate that simultaneously sales growth, corporate social responsibility and capital intensity have an effect on tax avoidance. While partially sales growth, corporate social responsibility and capital intensity affect tax avoidance Keywords: Sales Growth, Corporate Social Responsibility, Capital Intensity, Tax Avoidance.
本研究旨在测试和证明我们的销售规模、企业社会责任和资本强度对tax evoidance的影响。这项研究的人口是一家在印尼证券交易所注册的制造公司。本研究采用的研究方法是采用采样方法的定量方法和次要数据的选择。本研究的样本总数为23家在上市5年(2016-2020年)期间在印尼证券交易所注册的工业消费品公司。检验假设的分析工具是第10版的Eviews。数据分析方法使用描述性统计分析、面板数据测试、经典假设测试和假设测试。研究结果表明,销售增长、企业社会责任和资本强度同时影响tax avoidance。而部分销售增长、企业社会责任和资本强度影响了tax avoidance关键字:销售增长、企业社会责任、资本强度、tax avoidance。将这些研究经验付诸测试,以测试销售规模、企业社会责任和资本强度的结果。这项研究的人口是印尼股票交易所的贿赂伙伴。这项研究使用的研究方法是一种关于可吸收数据和采样方法的定量方法。这项研究的总样本编号为23名消费者在5年到2020年期间对印尼股票交易所的货物征收。分析工具测试假设的结果是Eviews版本10。数据分析方法分析这项研究的结果是同时增长的销售、企业社会责任和资本强度,因此对tax avoidance产生了影响。虽然部分销售增长,企业社会责任和资本责任辅助词:销售增长,企业社会责任责任,资本责任,tax avoidance。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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