ANALISIS DAMPAK CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE

Jaydon Christiansen, . (2025) ANALISIS DAMPAK CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyse the effect of Corporate Social Responsibility (CSR), Capital Intensity, and Thin Capitalization on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The phenomenon of tax avoidance among manufacturing firms in Indonesia serves as a crucial background for examining factors that potentially influence tax avoidance practices. This research employs a quantitative approach using secondary data obtained from annual financial reports and sustainability reports. A total of 215 observational data points were collected using a purposive sampling method. Data analysis was conducted using panel data regression. The findings indicate that CSR, capital intensity, and thin capitalization do not have a significant effect on tax avoidance practices in manufacturing companies, which may be attributed to various regulations that limit management’s flexibility in optimizing tax burden reduction strategies.

Item Type:	Thesis (Skripsi)
Additional Information:	[No Panggil: 2110112232] [Pembimbing: Ni Putu Eka Widiastuti] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Husnah Nur Laela Ermaya]
Uncontrolled Keywords:	Corporate Social Responsibility, Capital Intensity, Thin Capitalization, Tax Avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	JAYDON CHRISTIANSEN
Date Deposited:	03 Sep 2025 03:41
Last Modified:	03 Sep 2025 03:41
URI:	http://repository.upnvj.ac.id/id/eprint/37768

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