PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, RETURN ON ASSET DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PERUSAHAAN (Studi pada Perusahaan Manufaktur yang terdaftar di BEI 2013-2015)

HERI SOSRO, L. Suparwoto. Drs. M.Sc., CMA., Ak., CA,

2019 | Skripsi | AKUNTANSI

Tujuan penelitian ini adalah menguji pengaruh corporate social responsibility, capital intensity, return on asset, dan leverage terhadap penghindaran pajak. variabel dependen yang digunakan dalam penelitian ini adalah penghindaran pajak yang diproksikan efective tax ratio (ETR), sedangkan variabel independennya adalah corporate social responsibility (CSR), capital intensity (CAPINT), return on asset (ROA) dan leverage (LEV). Populasi dalam penelitian ini adalah perusahan manufaktur yang terdaftar di BEI 2013-2015. Sampel dari penelitian ini dipilih mengunakan porpusive sampling dan diperoleh sebanyak 117 sampel amatan. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil dari penelitian ini menunjukan bahwa variabel capital intensity dan return on asset berpengaruh signifikan terhadap penghindaran pajak. Sedangkan variabel corporate social responsibility dan leverage tidak berpengaruh signifikan terhadap penghindaran pajak.

This study examines the effect of corporate social responsibility, capital intensity, return on asset and leverage to tax avoidance. The dependent variable used in this research was the practice of tax avoidance proxied by the effective tax rate (ETR), the independent variable was corporate social responsibility (CSR), capital intensity (CAPINT), return on asset (ROA) dan leverage (LEV). Populations in this study were manufacturing companies listed in the Indonesia Stock Exchange for the period of 2013-2015. The samples in this study were selected by using purposive sampling method and obtained as many as 117 observation samples. The analysis method used in this research was multiple linier regression analysis. The result of the research proved that the capital intensity and return on asset have significant affect to tax avoidance. While the corporate social responsibility variable and leverage did not significant affect to tax avoidance.

Kata Kunci : Effective tax rate, Corporate social responsibility, Capital intensity, Return on asset, Leverage.