Pengaruh Profitabilitas, Leverage dan Corporate Social Responsibility (CSR) terhadap Perencanaan Pajak pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2015-2018

Main Article Content

Zenitha Nosalira
Fauzan Misra

Abstract

This study aims to examine the effect of profitability, leverage, and Corporate Social Responsibility (CSR) on tax planning. In this study, the independent variables are profitability, leverage, and CSR. While the dependent variable is tax planning was measured using the tax retention rate (TRR). The population of this research is companies with the LQ45 index that are listed on the Indonesian Stock Exchange (IDX) in 2015-2018. The sampling technique in this using purposive sampling. There are 15 companies that meet in the criteria sample selection. This research using multiple linear regression test. The result of this study indicates that there is no significant effect of profitability, leverage, and CSR on tax planning. This finding indicates that profitability, leverage, and CSR not always form the basis for companies in tax planning.


Keywords: Profitability, Leverage, Corporate Social Responsibility (CSR), Tax Planning

Article Details

How to Cite
Nosalira, Z., & Misra, F. (2020). Pengaruh Profitabilitas, Leverage dan Corporate Social Responsibility (CSR) terhadap Perencanaan Pajak pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2015-2018. Socio Humanus, 2(1), 1-15. Retrieved from http://pamaaksara.org/ejournal/index.php/sohum/article/view/202
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