PENGARUH THIN CAPITALIZATION RULE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN EFFECTIVE TAX RATE DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL MODERATING

  • Eko Priyono Universitas Budi Luhur
  • Maesaroh Shakila Universitas Budi Luhur
  • Vincy Herdalaksmi Hendrilestari Universitas Budi Luhur
Keywords: Thin capitalization rule, Corporate social responsibility, Penghindaran of effective tax rate, Debt to equity ratio

Abstract

Pajak seringkali dianggap sebagai suatu hal yang dapat mengurangi penghasilan yang diperoleh wajib pajak secara signifikan. Selain mengurangi penghasilan, pajak juga menjadi penyebab laba serta kesejahteraan yang diperoleh pemegang saham tidak tercapai secara maksimal. Penelitian ini termasuk dalam penelitian kuantitatif deskriptif. Pengambilan sampel menggunakan teknik purposive sampling dengan kriteria 3. Sehingga diperoleh 38 perushaan. Teknik analisis data dalam penelitian ini menggunakan regresi berganda dan MRA degan bantuan aplikasi SPSS 25. Berdasarkan hasil analisis data dan pembahasan yang telah dilakukan, dapat diambil simpulan bahwa variable thin capitalization rule memiliki pengaruh positif signifikan terhadap penghindaran effective tax rate, variabel corporate social responsibility (CSR) memiliki pengaruh positif signifikan terhadap penghindaran effective tax rate, dan pengaruh Thin Capitalization Rule terhadap Penghindaran effective tax rate dimoderasi oleh DER termasuk dalam jenis moderasi Potensial (Homologiser Moderarator), dan pengaruh Corporate Social Responsibility terhadap Penghindaran effective tax rate dimoderasi oleh DER termasuk dalam jenis moderasi Potensial (Homologiser Moderarator).

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Published
2022-09-25
How to Cite
Priyono, E., Maesaroh Shakila, & Vincy Herdalaksmi Hendrilestari. (2022). PENGARUH THIN CAPITALIZATION RULE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN EFFECTIVE TAX RATE DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL MODERATING. Jurnal Ekonomika: Manajemen, Akuntansi, Dan Perbankan Syari’ah, 11(2), 181-195. https://doi.org/10.24903/je.v11i2.1348
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Articles