PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN DAN CSR TERHADAP PENGHINDARAN PAJAK
This study aims to examine and provide empirical evidence of the influence of capital intensity, sales growth, and corporate social responsibility (CSR) on tax avoidance. The independent variable of this research was capital intensity, sales growth, and CSR, the dependent variable is tax avoidance....
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2020-07-08.
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| 520 | |a This study aims to examine and provide empirical evidence of the influence of capital intensity, sales growth, and corporate social responsibility (CSR) on tax avoidance. The independent variable of this research was capital intensity, sales growth, and CSR, the dependent variable is tax avoidance. The independent variables capital intensity was measured using the intensity ratio of fixed assets. Sales growth variables are measured by sales growth. CSR variables is measured by CSR disclosure GRI indicators G4. The dependent variable tax avoidance measured by book tax difference (BTD). The population was 166 companies listed on the Stock Exchange in 2016-2018. Samples were selected using purposive random sampling method with certain criteria and obtained as many as 200 companies that meet the criteria. Data analysis technique used is multiple regression analysis. The results of the regression analysis show that the variable of capital intensity has no effect on tax avoidance, but the sales growth and corporate social responsibiility (CSR) variables have a positive effect on tax avoidance. | ||
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