PENGARUH CORPORATE SOSIAL RESPONSIBILITY, PREFERENSI RISIKO EKSEKUTIF, DAN CAPITAL INTENSITY PADA PENGHINDARAN PAJAK

Sari, Putri Puspita (2023) PENGARUH CORPORATE SOSIAL RESPONSIBILITY, PREFERENSI RISIKO EKSEKUTIF, DAN CAPITAL INTENSITY PADA PENGHINDARAN PAJAK. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

The purpose of this study is to prove that there is an influence between corporate social responsibility, executive risk preference, and capital intensity on tax evasion. The method used in this study is an associative method with a quantitative approach. The sample in this study used a purposive sampling method with data sources from annual financial reports of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017 - 2020, obtained 25 companies with 4 years of data, obtained 100 data results. Data analysis was performed using multiple linear regression analysis models and processed using SPSS software (Statistical Product and Service Solution) version 25. The results of this study indicate that corporate social responsibility has a negative effect on CETR as a proxy for tax avoidance, executive risk preference and capital intensity have no effect on tax avoidance. This study identified CSR disclosure items in company annual reports originating from the IDX website, so researchers assume that if CSR disclosure items are not disclosed in annual reports, it means that the company is not carrying out CSR activities. Therefore, further researchers can dig up information related to CSR disclosure using other methods such as direct interviews or looking at the company's website regarding the implementation of CSR by the company.

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