Tyas, Tri Putri Kusumaning (2023) Pengaruh Pengungkapan Corporate Social Responsibility, Capital Intensity Dan Sales Growth Terhadap Tax Avoidance (studi Empiris Pada Perusahaan Infrastruktur, Utilitas Dan Transportasi Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021). Other thesis, Universitas Islam Riau.

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Abstract

This study is entitled The Effect of Corporate Social Responsibility Disclosure, Capital Intensity and Sales Growth on The Tax Avoidance (Empirical Study of Infrastructure, Utility and Transportation Sector Companies Listed on The Indonesia Stock Exchange for the 2019-2021 Period). This study aims to determine the effect of corporate social responsibility disclosure, capital intensity and sales growth on the tax avoidance. This research is quantitative research with a descriptive approach. The population in the study amounted 93 infrastructure, utility and transportation companies listed on the Indonesian Stock Exchange for the 2019-2021 period. The research sample was selected using a purposive sampling technique in order to obtain 22 companies that met the criteria. Data analysis using multiple linear regression analysis techniques. Based on the results of the data analysis carried out, it shows that the corporate social responsibility disclosure significantly effect on tax avoidance. The capital intensity and sales growth has no significantly effect on tax avoidance. Simultaneously, the variables of corporate social responsibility disclosure, capital intensity and sales growth effect on tax avoidance.

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