Analisa Pengaruh Kepemilikan Keluarga, Coorporate Social Responsbility (CSR), Dan Peran Tax Expert Terhadap Penghindaran Pajak
DOI:
https://doi.org/10.37385/msej.v4i6.3576Keywords:
Kepemilikan Keluarga, Corporate Social Responsibility, Tax Expert, Penghindaran PajakAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan keluarga, Corporate Social Responsibility, dan tax expert terhadap penghindaran pajak. Penelitian ini termasuk ke dalam jenis penelitian dengan pendekatan kuantitatif. Populasi dalam penelitian in adalah seluruh perusahaan manufaktur dengan kepemilikan saham keluarga yang terdaftar di BEI pada tahun 2018-2021. Metode pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Metode analisis yang digunakan yaitu analisis statistik deskriptif, uji asumsi klasik yang terdiri atas uji normalitas, multikolinearitas, heteroskedastisitas, dan uji autokorelasi. Uji hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Analisis data pada penelitian ini dilakukan dengan menggunakan alat bantu software SPSS Statistics 22. Hasil penelitian menunjukkan bahwa secara parsial kepemilikan keluarga dan tax expert tidak memiliki pengaruh terhadap penghindaran pajak. Sedangkan Corporate Social Responsibility (CSR) memiliki pengaruh terhadap penghindaran pajak.
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