Effects of Profitability, Capital Intensity, and CSR (Corporate
Social Responsibility) on Tax Avoidance (the empirical study of companies sub sector in foods and
beverages that listed in the Indonesia's Stock Exchanges in 2013-2017)
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Institusion
Universitas Pakuan
Author
ANDRAYANI, ANI
Supriyanto, Joko
Budiawati, Wiwik
Supriyanto, Joko
Budiawati, Wiwik
Subject
Perpajakan
Datestamp
2022-08-29 02:47:20
Abstract :
ANI ANDRAYANI, 022115055. Effects of Profitability, Capital Intensity, and CSR (Corporate Social Responsibility) on Tax Avoidance (the empirical study of companies sub sector in foods and beverages that listed in the Indonesia's Stock Exchanges in 2013-2017). Guidance by Joko Supriyanto, Ak., M.Ak., CFrA., CA and Wiwik Budiawati., SE, M.si. 2019 Tax avoidance is a legal part of tax planning that is not violating the provision. It is done by the taxpayer with utilizing the weakness of the regulations for reduced theirs amount of tax. This analyzing aims to find out the effects of profitability, capital intensity and corporate sosial responsibility (CSR) on tax avoidance which proxied by the cash effective tax rate on companies sub sector in foods and beverages that listed on the IDX. Whereas the independent variable in this study is profitability that is proxied by return on assets, capital intensity which is proxied by the intensity of fixed assets, and CSR by using the indicator Sembiring 2005. The purpose of this study is (1) To explain the effect of profitability that is proxied by ROA on tax avoidance in the food and beverage sub-sector companies listed on the Stock Exchange in 2013- 2017. (2) To explain the effect of capital intensity on tax avoidance in the food and beverage sub?sector companies listed on the IDX in 2013-2017. (3) To explain the effect of CSR (corporate social responsibility) on tax avoidance in the food and beverage sub-sector companies listed on the IDX in 2013-2017. (4) To explain whether profitability, capital intensity and CSR are influencing the tax avoidance on the companies sub sector foods and beverages that listed on the IDX 2013-2017. The type of research used is going to used explanatory survey research by secondary data and used purposive sampling method. There are 16 companies sub sector foods and beverages listed on the IDX but 10 companies only meet the criteria for selecting sampling. The data processing or analysis method used is descriptive statistics, classic assumption testing with normality test, heterocedasticity test, multicollinearity test, autocorrelation test, multiple linear regression test, and hypothesis test using t test and F test. The results of this study indicate that: 1) Profitability (ROA) partially has a significant effect on tax avoidance. 2) Capital intensity (CAPINT) partially has no significant effect on tax avoidance. 3) Corporate social responsibility has a significant effect on tax avoidance. 4) The results of testing simultaneously (F) profitability, capital intensity, and corporate social responsibility have a significant effect on tax avoidance. Keywords: Profitability, Capital Intensity, CSR (Corporate Social Responsibility) and Tax Avoidance
ANI ANDRAYANI, 022115055. Effects of Profitability, Capital Intensity, and CSR (Corporate Social Responsibility) on Tax Avoidance (the empirical study of companies sub sector in foods and beverages that listed in the Indonesia's Stock Exchanges in 2013-2017). Guidance by Joko Supriyanto, Ak., M.Ak., CFrA., CA and Wiwik Budiawati., SE, M.si. 2019 Tax avoidance is a legal part of tax planning that is not violating the provision. It is done by the taxpayer with utilizing the weakness of the regulations for reduced theirs amount of tax. This analyzing aims to find out the effects of profitability, capital intensity and corporate sosial responsibility (CSR) on tax avoidance which proxied by the cash effective tax rate on companies sub sector in foods and beverages that listed on the IDX. Whereas the independent variable in this study is profitability that is proxied by return on assets, capital intensity which is proxied by the intensity of fixed assets, and CSR by using the indicator Sembiring 2005. The purpose of this study is (1) To explain the effect of profitability that is proxied by ROA on tax avoidance in the food and beverage sub-sector companies listed on the Stock Exchange in 2013- 2017. (2) To explain the effect of capital intensity on tax avoidance in the food and beverage sub?sector companies listed on the IDX in 2013-2017. (3) To explain the effect of CSR (corporate social responsibility) on tax avoidance in the food and beverage sub-sector companies listed on the IDX in 2013-2017. (4) To explain whether profitability, capital intensity and CSR are influencing the tax avoidance on the companies sub sector foods and beverages that listed on the IDX 2013-2017. The type of research used is going to used explanatory survey research by secondary data and used purposive sampling method. There are 16 companies sub sector foods and beverages listed on the IDX but 10 companies only meet the criteria for selecting sampling. The data processing or analysis method used is descriptive statistics, classic assumption testing with normality test, heterocedasticity test, multicollinearity test, autocorrelation test, multiple linear regression test, and hypothesis test using t test and F test. The results of this study indicate that: 1) Profitability (ROA) partially has a significant effect on tax avoidance. 2) Capital intensity (CAPINT) partially has no significant effect on tax avoidance. 3) Corporate social responsibility has a significant effect on tax avoidance. 4) The results of testing simultaneously (F) profitability, capital intensity, and corporate social responsibility have a significant effect on tax avoidance. Keywords: Profitability, Capital Intensity, CSR (Corporate Social Responsibility) and Tax Avoidance
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