PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Dinda Ayu Lestari, Noor Shodiq Askandar, Junaidi Junaidi

Abstract


This study aims to determine the effect of corporate social responsibility, capital intensity and leverage on tax avoidance. Research data collection is carried out through documents obtained from financial statements and annual reports of financial sector companies in the banking sub-sector on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. Data analysis using SPSS computer program. The results of this study are that corporate social responsibility has no significant effect on tax avoidance, capital intensity has a significant negative effect on tax avoidance, leverage has no significant effect on tax avoidance.

Keywords: corporate social responsibility, capital intensity, leverage, and tax avoidance.

Full Text:

PDF

References


Annuar, Hairul A., Ibrahim A. Salihu, dan Siti N.S. Obid. 2014. “Corporate Ownership, Governance and Tax Avoidance: An Interactive Effects”. Procedia- Social and Behavioral Sciences. 164.

Fahmi, I. 2014. “Analisa Kinerja Keuangan”. Cetakan ketiga. Alfabeta, Bandung.

Kasmir. 2017. “Analisis Laporan Keuangan”. Cetakan keenam. Edisi 1. Rajawali Pers, Jakarta.

Lanis, Robert and Grant Richardson.2012. “Corporate Social Responsibility and tax Aggressiveness: a test of legitimacy theory”. Journal of accounting and Public Policy. Vol 31, 86-108.

Priyatno, Duwi. 2010. “Paham Analisis Statistik Data Dengan SPSS”. Mediakom. Yogyakarta.

Suandy, Erly. 2006. “Perencanaan Pajak”. Edisi 3. Salemba Empat, Jakarta.

Untung Budi. 2014. “CSR dalam Dunia Bisnis”. Andi, Yogyakarta.

Undang-undang Republik Indonesia nomor 28 tahun 2007 Tentang Ketentuan Umum dan Tata Cara Perpajakan.

Wahyudi, Dudi. 2015. “Analisis Empiris Pengaruh Aktivitas Corporate Social Responsibility (CSR) terhadap Penghindaran Pajak di Indonesia”. Jurnal Lingkar Widyaiswara. 2(4).


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License