Viranda Ratu Prameswari, 7211418008 (2022) PENGARUH INTENSITAS MODAL, KEPEMILIKAN INSTITUSIONAL, DAN LEVERAGE TERHADAP MANAJEMEN PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI. Under Graduates thesis, Universitas Negeri Semarang.

PDF (Skripsi) Restricted to Repository staff only Download (1MB) | Request a copy

Abstract

In contrast to what was reported by the Tax Justice Network, it stated that Indonesia lost its biggest source of income, which came from tax revenues. This can happen because of the manajemen pajak carried out by the company. The purpose of this study was to analyze the effect of intensitas modal, institutional ownership, and leverage on manajemen pajak with Corporate Social Responsibility as a moderator. The population in this study used mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for 2017-2020 as many as 52 companies. Sampling using purposive sampling technique by obtaining a sample of 20 companies. Data analysis technique using moderation regression analysis with IBM SPSS version 25. The results of the study prove that intensitas modal has no significant effect on manajemen pajak, institutional ownership has no significant effect on manajemen pajak, while leverage has a significant negative effect on manajemen pajak. Disclosure of CSR cannot significantly moderate the effect of intensitas modal, institutional ownership, and leverage on manajemen pajak. The conclusion of this study is that intensitas modal and institutional ownership have no effect on manajemen pajak. Leverage has a negative effect on manajemen pajak. Corporate social responsibility cannot moderate the influence of intensitas modal, institutional ownership and leverage on manajemen pajak. Suggestions for future researchers are to reuse the intensitas modal variable by using sectors other than mining, such as financial sub-sector companies.

Actions (login required)

View Item