PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD), CAPITAL INTENSITY, UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang terdaftar di Bursa Efek Indonesia Tahun 2016 – 2020)

CHAIRUNNISA, CHAIRUNNISA (2022) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD), CAPITAL INTENSITY, UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang terdaftar di Bursa Efek Indonesia Tahun 2016 – 2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the Influence of Corporate Social Responsibility Disclosure (CSRD), Capital Intensity, Company Size on Tax Avoidance (Emperical Study of Manufacturing Companies in the Consumption Sector Listed on the Indonesia Stock Exchange 2016 – 2020). The type of data used in this study is secondary data with the object of research being Tax Avoidance, Corporate Social Responsibility Disclosure (CSR Disclosure), Capital Intensity and Company Size by taking data from the financial statements of manufacturing companies in the food and beverage industry sector, which are listed on the Indonesia Stock Exchange during 2016-2020 years. So in this study as many as 64 samples. Therefore, the data analysis used is statistical analysis, classical assumption test, and hypothesis testing using purposive sampling data collection. The results shows that Corporate Social Responsibility Disclosure (CSRD) have a positif effect and significant, Capital Intensity have a positif effect and non significant and Company Size have a negatif effect and significant on Tax Avoidance. Keywords: Corporate Social Responsibility Disclosure (CSRD), Capital Intensity, Company Size, Tax Avoidance. Penelitian ini bertujuan untuk menganalisis Pengaruh Corporate Social Responsibility Disclosure (CSRD), Capital Intensity, Ukuran Perusahaan Terhadap Tax Avoidance (Studi Emperis Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2016 – 2020). Jenis data yang digunakan dalam penelitian ini adalah data sekunder dengan objek penelitian adalah Tax Avoidance, Corporate Social Responsibility Disclosure (CSRD), Capital Intensity dan Ukuran Perusahaan dengan mengambil data laporan keuangan perusahaan manufaktur sektor industri barang konsumsi sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama tahun 2016-2020. Sehingga dalam penelitian ini sebanyak 85 sampel. Karena itu, analisis data yang digunakan adalah analisis statistik, uji asumsi klasik, dan uji hipotesis dengan menggunakan teknik pengumpulan data puposive sampling. Hasil penelitian ini menunjukkan bahwa Corporate Social Responsibility Disclosure (CSRD) berpengaruh positif dan signifikan, Capital Intensity berpengaruh positif dan tidak signifikan, dan Ukuran Perusahaan berpengaruh negatif dan signifikan terhadap Tax Avoidance. Kata Kunci : Corporate Social Responsibility Disclosure (CSRD), Capital Intensity, Ukuran Perusahaan, Tax Avoidance.

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