PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE

Abstract

This research aimed to examine the effect of Corporate Social Responsibility (CSR), leverage, and capital intensity on tax avoidance. Corporate Social Responsibility was measured by content analysis which refers to GRI 4, leverage was measured by Debt to Assets Ratio (DAR), and capital intensity was measured by the comparison between Net Fixed Assets and Total Assets. Moreover, the tax avoidance was measured by the Cash Effective Tax Rate (CETR). The research was quantitative. The population was mining companies listed on the Indonesia Stock Exchange (IDX). Furthermore, the data collection technique used purposive sampling. In line with that, there were 64 samples from 16 mining companies listed on IDX during 2019-2022. Additionally, the data analysis technique used multiple linear regression with SPSS. The result, based on data analysis and hypothesis test, showed that CSR affected tax avoidance. However, leverage did not affect tax avoidance. In contrast, capital intensity did not affect tax avoidance.