Published: 2025-08-01

Pengaruh Corporate Social Responsibility (CSR), Capital Intensity, dan Profitabilitas Terhadap Agresivitas Pajak

DOI: 10.35870/jemsi.v11i4.4455

Desi Anugraini, Haryono, Helisa Noviarty
  • Desi Anugraini: Universitas Tanjungpura
  • Haryono: Universitas Tanjungpura
  • Helisa Noviarty: Universitas Tanjungpura
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Abstract

Tax aggressiveness refers to a company's strategy in reducing its tax liabilities, either through compliant methods or by exploiting imperfections in the tax system. The purpose of this research is to examine the influence of Corporate social responsibility (CSR), capital intensity, and profitability on tax aggressiveness. This research focuses on manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Data were obtained from the company's annual reports through the quantitative method of secondary data, with purposive sampling used as the sample selection method. From a population of 96 companies, 58 data points were selected that met the sample criteria. Based on the test results, it is concluded that CSR and capital intensity do not have a significant relationship with tax aggressiveness. On the contrary, profitability shows a significant negative relationship with the practice. The three variables were tested simultaneously, collectively contributing to the variation in tax aggressiveness occurring in those companies.

Keywords

Corporate Social Responsibility (CSR); Capital Intensity; Profitability; Tax Aggressiveness

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How to Cite

Anugraini, D., Haryono, & Noviarty, H. (2025). Pengaruh Corporate Social Responsibility (CSR), Capital Intensity, dan Profitabilitas Terhadap Agresivitas Pajak. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(4), 2793-2803. https://doi.org/10.35870/jemsi.v11i4.4455
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 4 (2025)

  • Section: Articles

  • Published: 2025-08-01

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Author Biographies
Desi Anugraini, Universitas Tanjungpura
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Kota Pontianak, Provinsi Kalimantan Barat, Indonesia.

Haryono, Universitas Tanjungpura
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Kota Pontianak, Provinsi Kalimantan Barat, Indonesia.

Helisa Noviarty, Universitas Tanjungpura
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Kota Pontianak, Provinsi Kalimantan Barat, Indonesia.

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