PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI)

Abstract

This research aims to empirically examine the influences of corporate social responsibility and capital intensity on tax avoidance. The research population of this study is Companies listed in Indonesia Stock Exchange (IDX)) in 2018, which are 627 companies. These research samples were 33 companies selected by purposive sampling method. The data used is secondary data observed from the Indonesia Stock Exchange (IDX) and it was analyzed by regression analysis of logistics. The results of the research show that corporate social responsibility has a negative and significant influence on tax avoidance and capital intensity has no influence on tax avoidance.

Keywords: corporate social responsibility, capital intensity, tax avoidance