Lestari, Nadiva Mutiara (2024) ANALISIS FINANCIAL DISTRESS MEMEDIASI PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TAX AVOIDANCE (Studi Kasus pada Perusahaan Manufaktur Sektor Industri Consumer Goods Tahun 2019-2023). S1 thesis, Universitas PGRI Madiun.
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Abstract
The background of this research was cases of tax avoidance still occur in the consumer goods sector in Indonesia. Tax avoidance could occur because companies needed to reach high profits by reducing the tax burden. The aim of the research was to analyze the influence of CSR towards financial distress and tax avoidance, as well as the influence of financial distress's ability to mediate the influence of CSR on tax avoidance. The sample selection used a purposive sampling method and the objects of observation for this research were 204 sample data from consumer goods companies registered on the IDX. Data was obtained from secondary data from financial reports and annual reports of consumer goods companies from 2019 to 2023 period. The research method used was a quantitative approach with multiple linear regression analysis using the SPSS version 25 program and a mediation test using the Sobel test online calculator (https://quantpsy.org). The results of this research are that CSR has no effect towards tax avoidance and financial distress, financial distress has a negative effect towards tax avoidance, and financial distress is unable to mediate the effect of CSR towards tax avoidance.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Corporate Social Responsibility (CSR); financial distress; tax avoidance |
| Subjects: | A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | LESTARI MUTIARA NADIVA |
| Date Deposited: | 01 Oct 2024 04:52 |
| Last Modified: | 01 Oct 2024 04:52 |
| URI: | http://eprint.unipma.ac.id/id/eprint/1978 |
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