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

Muhamad Jamal Ghofir, NIM.: 20108040004 (2025) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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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.

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