Pengaruh Capital Intensity, Corporate Social Responsibility, dan Environmental Uncertainty Terhadap Tax Avoidance

Authors

  • Muhammad Daffa Wardhana Universitas Pembangunan Nasional Veteran Jakarta
  • Dianwicaksih Arieftiara Universitas Pembangunan Nasional Veteran Jakarta
  • Andy Setiawan Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.34209/equ.v24i2.2603

Keywords:

Capital Intensity, Corporate Social Responsibility, Environmental Uncertainty, Tax Avoidance.

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh capital intensity, corporate social responsibility, dan environmental uncertainty terhadap tax avoidance. Tax avoidance pada penelitian ini menggunakan pengukuran Abnormal Book Tax Difference (ABTD). Sampel penelitian ini berjumlah 138 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018. Teknik analisis yang digunakan analisis regresi linear berganda dengan regresi data panel menggunakan program STATA. Hasil dari penelitian ini diperoleh bahwa (1) capital intensity tidak berpengaruh terhadap tax avoidance. (2) corporate social responsibilty berpengaruh terhadap tax avoidance. (3) environmental uncertainty tidak berpengaruh terhadap tax avoidance. Hasil pada penelitian menjelaskan pengungkapan corporate social responsibility yang tinggi dapat mengurangi adanya tindakan tax avoidance. Sehingga penelitian ini dapat membantu para investor dalam memahami faktor-faktor yang dilakukan perusahaan dalam melakukan peghindaran pajak.

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Published

2021-12-27

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