PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA INDUSTRI PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019

Abstract

This study aims to analyze the influence of corporate social responsibility and corporate characteristics from the aspects of capital intensity, inventory intensity, company size, and leverage to tax avoidance. The population of this research is all companies in the mining industry that are listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. Sampling uses purposive sampling method and there are 16 companies that meet the criteria. This study uses multiple linear regression models. In this study showed corporate social responsibility and corporate characteristics of capital intensity, inventory intensity, company size, and leverage simultaneously have a significant effect on tax avoidance. Corporate social responsibility has a positive and significant effect on tax avoidance. Capital intensity has no effect on tax avoidance. The intensity of supply has no effect on tax avoidance. The size of the company has a significant negative effect on tax avoidance. Leverage has no effect on tax avoidance. 

Keywords        : Corporate Social Responsibility, Capital Intensity, Inventory Intensity, Company Size, Leverage, Tax Avoidance.