Pengaruh Corporate Social Responsibilty Dan Capital Intensity Terhadap Penghindaran Pajak
Oleh : Khairatun Naza; Ratih Amelia
Diterbitkan di : BISMAN INFO
Volume : 7 No : 4 Desember 2020
Penerbit : Politeknik Unggul LP3M
ISSN : 2355-1500
Abstrak
CSR activities carried out by companies are very important for the progress of the community's economy and for the benefit of the company as well, as well as the purchase of fixed assets to support the production effectiveness of a company, thats why CSR activities and capital intensity are deliberately carried out as an effort to avoid taxes. The objectives of this study are as follows: to determine whether csr and capital intensity have an effect on tax avoidance in manufacturing companies listed on the IDX 2015-2019. The samples in this study were 9 manufacturing companies in the 2015-2019 period. The analysis technique used in this research is quantitative data analysis, namely testing and analyzing the data by calculating the numbers and then drawing conclusions from the examiner using the produck moment correlation test and multiple corrections but in practice the data processing of this research is not processed manually, However, using SPPS 25 statistical software. The results of the research can be seen simultaneously from the fcount greater than the f-t table (41,342> 3.22) and a significance value of 0.000 (less than 0.05) and simultaneously the CSR and capital intensity variables have an effect on avoidance.
Kata Kunci : Corporate Social Responsibility, Capital Intensity, Tax avoidance