Open AccessCorporate Social Responsibility, Profitabilitas, Capital Intensity dan Penghindaran Pajak
Author(s) -
Putu Shandya Maharani,
Ni Ketut Lely Aryani Merkusiwati
Publication year - 2021
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2021.v31.i06.p10
Subject(s) - tax avoidance , profitability index , capital intensity , nonprobability sampling , stock exchange , corporate social responsibility , business , accounting , sample (material) , double taxation , finance , economics , human capital , ecology , population , chemistry , demography , chromatography , sociology , biology , economic growth
This study aims to obtain empirical evidence regarding the effect of corporate social responsibility, profitability, and capital intensity on tax avoidance of mining companies listed on Indonesia Stock Exchange in 2013-2017. The method of determining the sample is using purposive sample. The samples were taken from 9 companies with 35 observations. The samples were determining by purposive sampling method. Analysis technique was using multiple regression. Based on the result of research, CSR and profitability have negative effect on tax avoidance. This means the higher CSR and profitability, the lower level of tax avoidance. Meanwhile, capital intensity has positive effect on tax avoidance. This means the higher capital intensity, the higher level of tax avoidance.
Keywords: Tax Avoidance; Corporate Social Responsibility; Profitability; Capital Inensity.