CD Skripsi

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INVENTORY INTENSITY RATIO DAN CAPITAL INTENSITY RATIO TERHADAP TAX AVOIDANCE

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This research was conducted with the aim of analyzing the influence of Corporate
Social Responsibility, Inventory Intensity and Capital Intensity on Tax Avoidance
in Mining Companies. The independent variables used in this research are
Corporate Social Responsibility, Inventory Intensity and Capital Intensity.
Meanwhile, the dependent variable used in this research is Tax Avoidance which
is measured using the Effective Tax Rate (ETR). The research location is at the
Indonesian Stock Exchange. This research uses 24 sample companies from the
total population, namely 63 Mining Companies listed on the Indonesia Stock
Exchange during the 2020-2022 period. The testing and data analysis method
used is multiple linear regression with the mechanism found in SPSS. To draw
conclusions in this research, several tests were carried out, namely the t test, F
test, and coefficient of determination. The results of this research show that the
contribution of the independent variables Corporate Social Responsibility,
Inventory Intensity Ratio and Capital Intensity Ratio to the dependent variable
Tax Avoidance is 11% and the remaining 89% is explained by other variables not
examined in this research. From the results of the analysis carried out on each
variable, the results showed that all independent variables, namely Corporate
Social Responsibility, Inventory Intensity Ratio, and Capital Intensity Ratio had
no effect on the dependent variable Tax Avoidance. Corporate Social
Responsibility is considered to have no effect because companies can use it as a
tool to improve credibility. The Inventory Intensity Ratio is considered to have no
effect because companies tend to increase their inventory intensity due to
operational activities and the Capital Intensity Ratio is considered to have no
effect because the company is considered to use fixed assets for operational
activities rather than having to use them for tax avoidance. So, the bigger
company brought bigger its fixed assets and bigger its operational activities.
Keywords: Corporate Social Responsibility , Inventory Intensity , Capita
Intensityl, and Tax Avoidance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802112929

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802112929

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

GUNTUR

Versi lain/terkait

Lampiran Berkas

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