PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, TRANSFER PRICING TERHADAP TAX AVOIDANCE
DOI:
https://doi.org/10.62237/jna.v3i1.358Keywords:
Corporate Social Responsibility, Capital Intensity, Transfer Pricing, Tax Avoidance, Perusahaan Consumer Non-CyclicalsAbstract
This study aims to empirically determine and test the influence of Corporate Social Responsibility, Capital Intensity, Transfer Pricing on Tax Avoidance. This type of research uses a quantitative approach with secondary data taken from the company's annual financial statements for the period 2019 - 2023. The population in this study are Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange in 2019 - 2023 with a total population of 90 companies. The sampling technique used is purposive sampling and obtained a sample of 11 companies. The data analysis technique uses panel data regression using E-views version 12. The results of the simultaneous test show that Corporate Social Responsibility, Capital Intensity, Transfer Pricing on Tax Avoidance have a simultaneous effect. The results of the partial test show that Corporate Social Responsibility does not affect Tax Avoidance. Capital Intensity affects Tax Avoidance, Transfer Pricing does not affect Tax Avoidance.
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