Pengaruh Corporate Social Responsibility, Leverage, Capital Intensity dan Profitability Terhadap Tax Avoidance

Abstract

Tax evasion has become a concern for governments over the years. Many efforts have been made by the government to make people more obedient when paying taxes. This research is expected to be able to assist the government in paying attention to the actions taken by the company in presenting its financial statements to then be used as the basis in the calculation of taxes to be paid by the company. This study aims to examine how the influence of Corporate Social Responsibility (CSR), leverage, capital intensity, and profitability to tax avoidance. The sample used in this study is a company listed on the Indonesia Stock Exchange in 2013, 2014, and 2015. Tax Avoidance is measured using Effective Tax Rate (ETR). The total sample of the company amounted to 444 companies for 3 years, but the sampling criteria in this study using purposive sampling, which in turn left only 255 companies that will be used for statistical testing. This research method using simple linear regression with the aid of SPSS 17 test. This research was tested partially with t test. The results of this study indicate that CSR has a positive effect on tax avoidance, leverage has positive effect on tax avoidance, capital intensity has positive effect on tax avoidance, and profitability has positive effect on tax avoidance. The limitation of this study is a less lengthy study period, using only one proxy in tax avoidance, a low coefficient of determination, and using cross-sectional data. Subsequent research can add to the study period, using the book tax differences in tax avoidance measures, and adding other variables that affect the ETR and using panel data for further testing.