PENGARUH PROFITABILITAS, CAPITAL INTENSITY, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017)

  • Yuesha Amielda Miftakhul Jannah Universitas Sarjanawiyata Tamansiswa
  • Teguh Erawati Universitas Sarjanawiyata Tamansiswa

Abstract

The purpose of this study was to determine the effect of independent variables namely profitability, capital intensity, corporate social responsibility (CSR), and audit committees on the dependent variable namely tax avoidance.


               This research is included in descriptive statistical research. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2013 - 2017. The samples in this study were determined using a purposive sampling method and obtained 50 sample companies in the 5-year annual financial report period, bringing a total of 250 samples. The type of data used is secondary data from the sample company's annual financial statements. To find out the effect of the independent variables on the dependent variable the analytical method used is multiple linear regression analysis.            The results of this study indicate that profitability has a positive effect on CETR or a negative effect on tax avoidance, capital intnsity has a negative effect on CETR or has a positive effect on tax avoidance, Corporate Social Responsibility (CSR) has a negative effect on CETR or has a positive effect on tax avoidance, and audit committees has no effect on CETR or tax avoidance.

Published
2019-01-26
How to Cite
MIFTAKHUL JANNAH, Yuesha Amielda; ERAWATI, Teguh. PENGARUH PROFITABILITAS, CAPITAL INTENSITY, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017). Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 533 - 547, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/862>. Date accessed: 20 feb. 2019.