Pengaruh Capital Intensity, Corporate Social Responsibility, Leverage, dan Ukuran Perusahaan terhadap Tax Avoidance Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019
Daftar Isi:
- This study aims to examine the effect of Capital Intensity, Corporate Social Responsibility, Leverage, and Company Size on Tax Avoidance. The population in this study are manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample selection technique used purposive sampling and obtained 36 companies that were included with a period of 5 years so that 180 samples were observed. The data analysis method in this study is multiple linear regression analysis using IBM SPSS 25 software. The results show that Corporate Social Responsibility has an negatively effect on Tax Avoidance. Meanwhile, Capital Intensity, Leverage, and Firm Size have no effect on Tax Avoidance. Keywords: Tax Avoidance, Capital Intensity, Corporate Social Responsibility, Leverage, and Firm Size.