?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+CORPORATE+SOCIAL+RESPONSIBILITY+(CSR)%2C%0D%0AKESEMPATAN+INVESTASI%2C+DAN+PROFITABILITAS+TERHADAP%0D%0APENGHINDARAN+PAJAK+(STUDI+EMPIRIS+%3A+IDX+SEKTOR+ENERGI%0D%0APERUSAHAAN+TERCATAT+DI+BURSA+EFEK+INDONESIA+TAHUN%0D%0A%0D%0A2017-2021)%0D%0A&rft.creator=SANDRA+%2C+MEI+LENY&rft.subject=330+Ekonomi&rft.description=Identifikasi+adanya+upaya+penghindaran+pajak+menjadi+salah+satu+isu+penting+bagi%0D%0Aotoritas+pajak.+Keberhasilan+dalam+proses+ini+dapat+menjamin+optimalnya+fungsi%0D%0Apengawasan+kepatuhan+pajak+yang+dilakukan+oleh+otoritas+pajak.+Penelitian+ini%0D%0Amengidentifikasi+pengaruh+Corporate+Social+Responsibility%2C+Kesempatan%0D%0AInvestasi%2C+dan+Profitabilitas+terhadap+tindakan+Penghindaran+Pajak+dengan%0D%0Amenggunakan+observasi+data+sekunder+yang+diperoleh+dari+laporan+keuangan%0D%0APerusahaan+Sektor+Energi+tercatat+di+Bursa+Efek+Indonesia+pada+periode+2017+-%0D%0A2021.+Pemilihan+sampel+menggunakan+metode+purpose+sampling+yang+terdiri+dari%0D%0A17+perusahaan+selama+5+tahun+dengan+jumlah+pengamatan+sebanyak+85+data.%0D%0AMetode+yang+digunakan+dalam+penelitian+ini+adalah+analisis+regresi+data+panel.%0D%0AHasil+uji+T+menunjukkan+bahwa+Corporate+Social+Responsibility+tidak%0D%0Aberpengaruh+terhadap+ETR+sebagai+proksi+pengukuran+Penghindaran+Pajak%2C%0D%0AKesempatan+Investasi+terbukti+berpengaruh+positif+dan+signifikan+terhadap+ETR%0D%0Asebagai+proksi+pengukuran+Penghindaran+Pajak+dan+Profitabilitas+dapat+dibuktikan%0D%0Apengaruhnya+negatif+dan+signifikan+terhadap+ETR+sebagai+proksi+pengukuran%0D%0APenghindaran+Pajak.+Hasil+Uji+F+menunjukkan+bahwa+independen+variabel+secara%0D%0Abersama+sama+mempengaruhi+ETR+sebagai+proksi+pengukuran+Penghindaran%0D%0APajak.%0D%0AKata+kunci+%3A+CSR%2C+Kesempatan+Investasi%2C+Profitabilitas%2C+Penghindaran+Pajak%0D%0A%0D%0AABSTRACT%0D%0A%0D%0ATHE+INFLUENCE+OF+CORPORATE+SOCIAL+RESPONSIBILITY+(CSR)%2C%0D%0AINVESTMENT+OPPORTUNITY+SET+AND+PROFITABILITY+ON+TAX%0D%0AAVOIDANCE+(EMPIRICAL+STUDY%3A+IDX+ENERGY+SECTOR+COMPANIES%0D%0ALISTED+ON+THE+INDONESIAN+STOCK+EXCHANGE+2017-2021)%0D%0A%0D%0ABy%0D%0A%0D%0ASANDRA+MEI+LENY%0D%0A%0D%0AIdentifying+tax+avoidance+efforts+is+an+important+issue+for+tax+authorities.+Success%0D%0Ain+this+process+can+guarantee+optimal+tax+compliance+monitoring+functions%0D%0Acarried+out+by+the+tax+authority.+This+research+identifies+the+influence+of%0D%0ACorporate+Social+Responsibility%2C+Investment+Opportunity+Set%2C+and+Profitability+on%0D%0ATax+Avoidance+actions+using+secondary+data+observations+obtained+from+the%0D%0Afinancial+reports+of+Energy+Sector+Companies+listed+on+the+Indonesia+Stock%0D%0AExchange+in+the+period+2017+-+2021.+Sample+selection+uses+a+purpose+sampling%0D%0Amethod+consisting+of+from+17+companies+for+5+years+with+a+total+of+85+data%0D%0Aobservations.+The+method+used+in+this+research+is+panel+data+regression+analysis.%0D%0AThe+T+test+results+show+that+Corporate+Social+Responsibility+has+no+effect+on+ETR%0D%0Aas+a+proxy+for+measuring+Tax+Avoidance%2C+Investment+Opportunity+Set+is+proven+to%0D%0Ahave+a+positive+and+significant+effect+on+ETR+as+a+proxy+for+measuring+Tax%0D%0AAvoidance+and+Profitability+can+be+proven+to+have+a+negative+and+significant%0D%0Aeffect+on+ETR+as+a+proxy+for+measuring+Tax+Avoidance.+The+results+of+the+F+Test%0D%0Ashow+that+the+independent+variables+together+influence+ETR+as+a+proxy+for%0D%0Ameasuring+Tax+Avoidance.%0D%0AKeywords+%3A+CSR%2C+Investment+Opportunity+Set%2C+Profitability%2C+Tax+Avoidance&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2024-06-27&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85719%2F1%2FAbstrak_Sandra%2520Mei%2520Leny%2520-%2520Sandra%2520Mei%2520Leny.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85719%2F2%2FDraft%2520Skripsi%2520Full_Sandra%2520Mei%2520Leny%2520-%2520Sandra%2520Mei%2520Leny.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85719%2F3%2FDraft%2520Tanpa%2520Pembahasan_Sandra%2520Mei%2520Leny%2520-%2520Sandra%2520Mei%2520Leny.pdf&rft.identifier=++SANDRA+%2C+MEI+LENY++(2024)+PENGARUH+CORPORATE+SOCIAL+RESPONSIBILITY+(CSR)%2C+KESEMPATAN+INVESTASI%2C+DAN+PROFITABILITAS+TERHADAP+PENGHINDARAN+PAJAK+(STUDI+EMPIRIS+%3A+IDX+SEKTOR+ENERGI+PERUSAHAAN+TERCATAT+DI+BURSA+EFEK+INDONESIA+TAHUN+2017-2021).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F85719%2F