PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE
AbstractPurpose- This study aims to determine the effect of Corporate Social Responsibility (CSR), Profitability, Leverage, Capital Intensity, Size, Sales Growth on Tax Avoidance.Design/methodology/approach- The research data is the annual financial report data (annual report) of manufacturing companies listed on the Indonesia Stock Exchange for the period 2012 to 2017 with nonprobability sampling methods and purposive sampling techniques.Findings- The results showed that CSR disclosure, profitability, leverage, capital intensity, and sales growth did not have a significant effect on tax avoidance, this meant that the higher the disclosure of CSR, profitability, leverage, capital intensity, and sales growth, the company continued to pay taxes ( high ETR value). Company size has a significant positive effect on tax avoidance, meaning that the higher the size of the company, the company conducts tax avoidance (low ETR value). Implication- For regulators, it is necessary to tighten policies related to tax regulations for business entities in Indonesia to reduce tax burden avoidance by companies by carrying out tax avoidance practices.Keywords: corporate social responsibility, profitability, leverage, capital intensity, company size, sales growth and tax avoidance
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