PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN, KOMISARIS INDEPENDEN, CAPITAL INTENSITY RATIO, DAN UMUR PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

(Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

  • POPPY ADELIA FADHILAH Universitas Budi Luhur
  • Sugeng Riyadi Universitas Budi Luhur
Keywords: Tax avoidance, corporate social responsibility, independen commissioner, capital intensity ratio, and firm age

Abstract

In this study attempts to test the influence of corporate social resposibility, independent commissioner,  capital intensity ratio, and firm ageto tax avoidance. Population in research namely a manufacturing an industry that enrolled in the Indonesian Stock Exchange (IDX) 2012-2016 period. The sample collection uses the method nonprobability sampling the techniques purposive sampling. Of the total 41 company, the total sample chosen as many as 12 corporation after reduce criteria sample determination. Analysis techniques the data used to research in linier regression multiple. The result of testing suggest that corporate social responsibility and firm age have a negative influence on tax avoidance, while of independent commissioner and capital intensity ratio positif influential on tax avoidance.

Published
2018-08-01
Issue
Vol 1 No 02 (2017): Akuntansi Responsibilitas Audit dan Pajak (AKURAT)
Section
Table of Contents