Pengaruh Corporate Social Responsibility (CSR), Capital Intensity, dan Profitabilitas Terhadap Agresivitas Pajak
DOI:
https://doi.org/10.35870/jemsi.v11i4.4455Keywords:
Corporate Social Responsibility (CSR), Capital Intensity, Profitability, Tax AggressivenessAbstract
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.
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