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primary topic: PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK
type: Thesis
type: Article
abstract: This study aims to analyse the effect of Corporate Social Responsibility (CSR), Capital Intensity, and Transfer Pricing on Tax Avoidance in companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2024. The background to this research is the phenomenon of tax avoidance practices that can harm state revenue, as well as the importance of understanding the factors that influence it, including aspects of corporate social responsibility and business strategy. The research method used is a quantitative method with a panel data regression analysis approach. The research sample consists of 51 companies with a total of 170 observations. The Chow and Hausman tests show that the best model for this research is the Fixed Effect model. The main findings of this study are that Corporate Social Responsibility has a significant positive effect on Tax Avoidance, while Capital Intensity has a significant negative effect on Tax Avoidance and Transfer Pricing has no effect on Tax Avoidance. The conclusion of this study indicates that corporate social responsibility activities and capital intensity play an important role in influencing the level of corporate tax avoidance. The implication of this study is to contribute to regulators and company management in making policies related to tax compliance.
date: 2025-12-15
status: published
author list: authors
type: EPrint
type: ThesisEPrint
is part of: repository
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subject: 657.46 Akuntansi Perpajakan, Akuntansi

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Text)
type: Document
has file: 20108040004_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Text)
type: Document

UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

NIM.: 20108040004 Muhamad Jamal Ghofir
type: Person
given name: NIM.: 20108040004
family name: Muhamad Jamal Ghofir

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Other)
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Other)
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Other)
type: Document
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Other)
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Other)
type: Document
is version of: PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Text)
is volatile version of: PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Text)
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Other)
type: Document
is version of: PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Text)
is volatile version of: PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Text)
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Other)
type: Document
is version of: PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Text)
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Other)
type: Document
is version of: PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Text)
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657.46 Akuntansi Perpajakan, Akuntansi
type: Concept