PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Kelapa Sawit yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

SARTIKA, INDANG (2024) PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Kelapa Sawit yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Indonesia's largest revenue comes from tax income. The government authorizes taxpayers to calculate and report their own taxes, but rather than that, corporate taxpayers have other interests, namely minimizing the tax burden by means of tax avoidance. Tax avoidance in palm oil sector companies results in minimal tax revenue in the sector. This study aims to examine the effect of Capital Intensity, Inventory Intensity, and Corporate Social Responsibility on Tax Avoidance as measured using the Effective Tax Rate Differential ratio. The research is quantitative research, with causal as the type of this research. The research was conducted at palm oil sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used in this study was purposive sampling technique. The samples in this study were 9 companies multiplied by 5 years of research, namely 45 samples. This study uses descriptive statistical techniques, classical assumption tests, multiple regression analysis, and hypothesis testing to determine the effect of each independent variable on tax avoidance. This research was analyzed using SPSS 26 version statiscal software. The results of this study are Capital Intensity has no affects Tax Avoidance, Inventory Intensity has a positive affect on Tax Avoidance, and Corporate Social Responsibility has a positive affect on Tax Avoidance. Keywords: Capital Intensity, Inventory Intensity, and Corporate Social Responsibility and Tax Avoidance. Pendapatan terbesar negara Indonesia berasal dari penghasilan pajak. Pemerintah memberikan wewenang kepada wajib pajak untuk menghitung dan melaporkan pajak nya sendiri, Namun daripada itu wajib pajak badan memiliki kepentingan lain, yaitu meminimalkan beban pajak dengan cara penghindaran pajak. Penghindaran pajak pada perusahaan sektor kelapa sawit menimbulkan minimnya penerimaan pajak di sektor tersebut. Penelitian ini bertujuan untuk menguji pengaruh Capital Intensity, Inventory Intensity, dan Corporate Social Responsibility terhadap Penghindaran Pajak yang diukur dengan menggunakan rasio Effective Tax Rate Differential. Penelitian merupakan penelitian kuantitatif, dengan kausal sebagai jenis penelitian ini. Penelitian dilakukan pada perusahaan sektor kelapa sawit yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Teknik sampling yang digunakan dalam penelitian ini adalah teknik purposive sampling. Sampel dalam penelitian ini sebanyak 9 perusahaan dikalikan 5 tahun penelitian yaitu 45 sampel. Penelitian ini menggunakan teknik statistik deskriptif, uji asumsi klasik, analisis regresi berganda, dan uji hipotesis untuk mengetahui pengaruh dari masing-masing variabel independen terhadap penghindaran pajak. Analisis penelitian ini menggunakan software statistik SPSS versi 26. Hasil penelitian dari ini adalah Capital Intensity tidak berpengaruh terhadap Penghindaran pajak, Inventory Intensity berpengaruh positif terhadap Penghindaran pajak, dan Corporate Social Responsibility berpengaruh positif terhadap Penghindaran pajak. Kata Kunci : Capital Intensity, Inventory Intensity, dan Corporate Social Responsibility dan Penghindaran Pajak.

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