EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY AND DEBT COSTS ON TAX AVOIDANCE
Abstract
This study aims to examine and obtain empirical evidence of the effect of Corporate Social Responsibility, Capital Intensity, and Debt Costs on Tax Avoidance. In relation to tax avoidance practices, there are companies in Indonesia that carry out tax avoidance by PT Indofood Sukses Makmur Tbk. Informed tax avoidance practices worth Rp. 1.3 billion, due to expansion of the business to avoid taxes. The dependent variable used is Tax Avoidance as measured by the Cash Effective Tax Rate (CETR) ratio. The independent variables used are Corporate Social Responsibility, Capital Intensity, and Debt Costs. This empirical research used a purposive sampling method to obtain a sample of 13 companies with 65 data. The population in this study are primary consumer goods sector companies listed on the Indonesia Stock Exchange during the period 2017 – 2021. The regression model in this study is multiple linear regression analysis. The results showed that there was no significant effect of corporate social responsibility on tax avoidance, meaning that the size of a CSR disclosure obtained within the company did not affect the level of tax evasion in primary consumer goods sector companies. And the results of the study show that there is a significant effect of capital intensity on tax avoidance. Meanwhile, the cost of debt has no significant effect on tax avoidance.
Keywords: CSR, CAPIN, COD, Tax Avoidance.
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