PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN, PROFITABILITAS, KEPEMILIKAN ASING, DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK

Abstract

This research aimed to examine empirical evidence of the effect of Corporate Social Responsibility, Profitability,Foreign Ownership, and Capital Intensity on tax avoidance of manufacturing companies which were listed on Indonesia Stock Exchange (IDX) during 2014-2018. The population was manufacturing companies which were listed on Indonesia Stock Exchange (IDX) during 2014-2018. Moreover, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 25 manufacturing companies as sample. Furthermore, the data analysis technique used multiple regression with SPSS 23. The research result concluded Corporate Social Responsibility had significant effect on tax avoidance. It meant, company which disclosed CSR showed corporate accountability. On the other hand, profitability did not affect tax avoidance. In the other words, the level of profit which generated by company would tend to be used to pay corporate tax expense. Likewise, foreign ownership did not affect tax avoidance. This meant, level of share ownership owned by foreign investors could not determine company’s decision. Similarly, capital intensity did not affect tax avoidance. On the other hand, company which had large amount of fixed asset would tend to use their fixed asset for its operational activities.
Keywords: CSR, profitability, foreign ownership, capital intensity, tax avoidance.