Skripsi

PENGARUH INTENSITAS PERSEDIAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PERENCANAAN PAJAK DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI

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This study aims to examine the effect of inventory intensity and Corporate Social Responsibility (CSR) on tax planning, as well as to test the role of leverage as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling method used is purposive sampling, consisting of 30 manufacturing companies. This research employs a quantitative approach with descriptive analysis, multiple linear regression analysis, and Moderated Regression Analysis (MRA) using SPSS software. The results of the study show that inventory intensity and CSR do not have a significant effect on tax planning. However, leverage is proven to moderate the relationship between CSR and tax planning, while it does not moderate the relationship between inventory intensity and tax planning. This study contributes to the accounting literature, particularly in the context of tax planning, and provides practical implications for company management in formulating tax strategies that align with the characteristics of the company.

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Detail Information

Series Title

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Call Number

T1816592025

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xviii, 86 hlm.; ilus.; tab, 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Akuntansi Perpajakan, Akuntansi Pajak
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

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