ANALISIS CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN CAPITAL INTENSITY (CI) TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN TERDAFTAR DI BEI

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR) and
Capital Intensity (CI) on tax avoidance in 78 companies listed on the Indonesia Stock
Exchange (IDX) during the 2020-2022 period. The underlying issue is that companies
attempt to minimize tax avoidance through various means, thus impacting state revenue.
This study employed a quantitative method with multiple linear regression and SPSS
software. The sample was selected using a purposive sampling method from companies
listed on the Indonesia Stock Exchange (IDX). The results indicate that CSR negatively
impacts tax avoidance, and Capital Intensity negatively impacts tax avoidance.
Recommendations are given to companies to increase their CSR and CI values to reduce
their desire to avoid taxes.