Image of Pengaruh Capital Intensity, Inventory Intensity, Dan Corporate Social Responsibility Terhadap Tax Avoidance Studi Empiris Pada Perusahaan Sektor Manufaktur Industri Dan Barang Baku Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023
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Pengaruh Capital Intensity, Inventory Intensity, Dan Corporate Social Responsibility Terhadap Tax Avoidance Studi Empiris Pada Perusahaan Sektor Manufaktur Industri Dan Barang Baku Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023

ABSTRACT
This study aims to examine the effect of capital intensity, inventory intensity,
and corporate social responsibility on tax avoidance in manufacturing and basic
materials sector companies listed on the Indonesia Stock Exchange (IDX) for the
period 2021–2023. The objective is to determine whether these variables influence
tax avoidance practices. The population of this study consists of 166 companies in
the manufacturing and basic materials sectors listed on the IDX. A total of 34
companies were selected as the sample and observed over a three-year period,
resulting in 102 data points. The sample was determined using a purposive
sampling method, which involves selecting samples based on specific
predetermined criteria.
This study employs a quantitative approach with multiple linear regression
analysis as the data analysis technique. Tax avoidance is measured using the Cash
Effective Tax Rate (CETR) formula. The test results indicate that capital intensity
has no partial effect on tax avoidance, while inventory intensity and corporate
social responsibility have a partial effect on tax avoidance.
Based on the coefficient of determination test, the adjusted R square value
obtained is 0.210, which means that 21% of the variation in tax avoidance can be
explained by capital intensity, inventory intensity, and corporate social
responsibility, while the remaining 79% is explained by other variables outside the
research model.
Keywords : Capital Intensity, Inventory Intensity, Corporate Social Responsibility,
Tax Avoidance

Ketersediaan
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Perpustakaan Universitas Riau 2102113068
2102113068
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102113068
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102113068
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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