Pengaruh Corporate Social Responsibility (CSR), Profitabilitas dan Capital Intensity terhadap Praktik Penghindaran Pajak (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Selama Periode 2016-2018)

., Silviani (2020) Pengaruh Corporate Social Responsibility (CSR), Profitabilitas dan Capital Intensity terhadap Praktik Penghindaran Pajak (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Selama Periode 2016-2018). Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine whether the variables of corporate social responsibility (CSR), profitability, and capital intensity have an influence on tax avoidance practices on manufacturing companies listed on the Indonesia Stock Exchange (IDX). The theory used in this research is agency theory, the population and sample in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a total sample of 103 samples. The data analysis technique used is multiple regression analysis to determine the effect of corporate social responsibility (CSR), profitability, and capital intensity variables on tax avoidance practices. The results showed that the variable corporate social responsibility (CSR), profitability variables negatively affect tax avoidance practices, while the capital intensity variable had a positive effect not significant on the practice of tax avoidance.

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