CD Skripsi
Pengaruh Corporate Social Responsibility, Capital Intensity, Dan Ukuran Perusahaan Terhadap Tax Avoidance Studi Empiris Pada Perusahaan Sektor Manufaktur Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021
This research aims to test emprically the effect of Corporate Social Responsibility, Capital Intensity, and Company Size of Tax Avoidance. (Emprical Study of Basic Industrial and Chemical Manufacturing Companies Listed on The Indonesia Stock Exchange 2019-2021). The subjects of this research basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021 that is 87 companies. The sample in this research was 35 companies which were studied for 3 years, so the total sample was 105. Sampling used in this research using purposive sampling method, while the data processing method used in this research was multiple linear regression analysis using the SPSS version 26 of the software to process data. The results of this research show that the Corporate Social Responsibility with a p-value each of 0.000 < 0.05, Capital Intensity with a p-value each of 0.006 < 0.05 and Company Size with a p-value each of 0.001 <
0.05. Corporate Social Responsibility, Capital Intensity, and Company Size has effect on Tax Avoidance.
Keywords: Tax Avoidance, Corporate Social Responsibility, Capital Intensity, Company Size
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