Pengaruh Corporate Social Responsibility, Capital Intensity, dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024
Main Article Content
Abstract
This study aims to identify and analyze the effects of Corporate Social Responsibility, Capital Intensity, and Firm Size on Tax Avoidance among manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange for the period 2020–2024. This study employs a quantitative method using secondary data obtained from companies’ annual reports. The analytical methods used include descriptive statistical analysis and panel data regression analysis using EViews 12 software. The population of this study consists of all manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange, with a sample of 38 companies selected using purposive sampling. The results show that, simultaneously, Corporate Social Responsibility, Capital Intensity, and Firm Size have a significant effect on tax avoidance. However, when analyzed partially, Capital Intensity has a significant effect on tax avoidance, while Corporate Social Responsibility and Firm Size do not have a significant effect on tax avoidance. In conclusion, the results of this study indicate that Capital Intensity is a factor influencing tax avoidance, whereas Corporate Social Responsibility and Firm Size have not been proven to influence tax avoidance.
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References
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