Analisis Pengaruh Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sektor Energi

Lulu Devina Kalila ; Dika Puspitaningrum
DHARMA EKONOMI 📅 2025 Vol 32, No 2 🔗 DOI: 10.59725/de.v32i2.352
Abstract
This research investigates the impact of Corporate Social Responsibility (CSR), along with Capital Intensity, Company Scale, and Profitability, on practices of Tax Evasion within energy firms registered on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The matter of tax evasion endures as a major concern, given its effects on government funds and business openness. By employing a quantitative method featuring a causal-associative structure, the study empirically explores the links between these factors. Information from secondary sources, including yearly reports and sustainability documents, was collected and examined through multiple linear regression analysis via IBM SPSS version 26. The findings show that CSR exerts a positive and meaningful influence on Tax Evasion, whereas Capital Intensity and Company Scale demonstrate positive influences that lack significance. In opposition, Profitability displays a negative and meaningful effect on Tax Evasion. As a whole, the independent factors together exert a significant influence on tax evasion behaviors. These outcomes strengthen agency and legitimacy theories, implying that CSR initiatives could function as a tool for securing legitimacy in handling tax duties while promoting long-term corporate adherence to fiscal obligations.
Keywords
Capital Intensity; CSR; Firm Size; Profitability; Tax Avoidance
How to Cite

Lulu Devina Kalila & Dika Puspitaningrum (2025). Analisis Pengaruh Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sektor Energi. DHARMA EKONOMI, 32(2). https://doi.org/10.59725/de.v32i2.352

Lulu Devina Kalila; Dika Puspitaningrum, "Analisis Pengaruh Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sektor Energi," DHARMA EKONOMI, vol. 32, no. 2, 2025.

Lulu Devina Kalila; Dika Puspitaningrum. "Analisis Pengaruh Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sektor Energi." DHARMA EKONOMI, vol. 32, no. 2, 2025.

Lulu Devina Kalila; Dika Puspitaningrum. "Analisis Pengaruh Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sektor Energi." DHARMA EKONOMI 32, no. 2 (2025).

Lulu Devina Kalila & Dika Puspitaningrum (2025) 'Analisis Pengaruh Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sektor Energi', DHARMA EKONOMI, 32(2). doi: 10.59725/de.v32i2.352.

Lulu Devina Kalila; Dika Puspitaningrum. Analisis Pengaruh Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sektor Energi. DHARMA EKONOMI. 2025;32(2).

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