Pengaruh Kepemilikan Institusional, Intensitas Modal, Kualitas Audit, dan CSR terhadap Penghindaran Pajak pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2020
Daftar Isi:
- This study aims to examine the effect of institutional ownership, capital intensity, audit quality and CSR on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection of this study was 135 mining companies listed on the Indonesia Stock Exchange during the 2016-2020 period using the purposive sampling method. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that CSR has a significant and significant effect on tax avoidance. Meanwhile, institutional ownership, capital intensity, and audit quality have no significant effect on tax avoidance. Keywords: Tax Avoidance, Institutional Ownership, Capital Intensity, Audit Quality, CSR