PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK

Lin Oktris, Mela Kresnawati, Hadri Mulya

Abstract


Tax aggressiveness is one of the methods used to avoid tax by taxpayers. Aggressive tax planning is carried out by taxpayers with the aim of reducing the amount of tax payment burden that must be borne by companies as taxpayers. Companies that carry out tax aggressiveness do not meet people's expectations because the company has a major role in paying taxes, which will be used for the country's development. The company should convince the community that its activities are in accordance with the values and norms prevailing in the community. This research was conducted to test and analyze the effect of Corporate Social Responsibility (CSR), capital intensity on tax aggressiveness. The population in this study is LQ-45 companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018 as many as 180 companies. The number of samples is 112 companies. This study uses a non-probability sampling method, with a purposive sampling technique. The statistical method used to test the research hypothesis is multiple linear regression analysis with the help of SPSS 25.0 software. The results in this study indicate the variable Corporate Social Responsibility (CSR) have a significant effect. While capital intensity does not affect tax aggressiveness. The coefficient of determination in this study 0.511 shows that 51.1% of the variations that occur in the tax aggressiveness is affected by corporate social responsibility as well as the capital intensity and the remaining 48.9% is influenced by other variables not included in this research.


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