Pengaruh Corporate Social Responsibility (CSR), Profitabilitas, Capital Intensity, Inventory Intensity terhadap Penghindaran Pajak pada Perusahaan Sektor Industri Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2021

Abstract

This study aims to determine and analyze the effect of Corporate Social Responsibility (CSR), Profitability, Capital Intensity, Inventory Intensity on Tax Avoidance In Industrial Sector Companies Listed Manufacturing On The Indonesia Stock Exchange (IDX) Period 2018-2021. The type of research used in this research is quantitative research. Data collection was obtained by means of documentation, namely by looking at the financial statements that came from the official website of the Indonesia Stock Exchange (IDX), the sample was obtained using the Purposive Sampling technique. Meanwhile, after calculating the sample, a sample of 10 companies was obtained with a total of 40 observations. The results in this study found that Capital Intensity and Inventory Intensity had a positive and significant effect on Tax Avoidance, for Profitability had a negative and significant effect while Corporate Social Responsibility (CSR) has no effect on the Tax Avoidance. And the result of the R Square value is 0,721 which means 0,721 or (72%) of the independent variables are able to explain or describe the dependent variable, while the remaining 28% is explained or described by other variables not included in this research model.