Pengaruh Corporate Social Responsibility, Capital Intensity dan Profitabilitas Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2019 – 2022

Vina Puspitawati ; Lihan Rini Puspo Wijaya ; Irawan Irawan
JURNAL RISET AKUNTANSI 📅 2025 Vol 3, No 2 🔗 DOI: 10.54066/jura-itb.v3i2.3165
Abstract
This research uses quantitativee methods involving a sample of 34 manufacturing companies listed on the IDX in 2019-2022. Manufacturing companies listed on the IDX in 2019-2022. The data taken is secondary data related to manufacturing company reports for the 2019-2022 period. Data collection uses the documentation method by collecting company financial reports and also the company's annual report. Data analysis using multiple linear regression. The results showed that Corporate Social Responsibility affects tax avoidance, Capital Intensity affects tax avoidance, and Profitability proxied by the ROA parameter affects tax avoidance.
Keywords
Capital Intensity; CSR; Profitability; Tax Avoidance
How to Cite

Vina Puspitawati, et al. (2025). Pengaruh Corporate Social Responsibility, Capital Intensity dan Profitabilitas Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2019 – 2022. JURNAL RISET AKUNTANSI, 3(2). https://doi.org/10.54066/jura-itb.v3i2.3165

Vina Puspitawati; Lihan Rini Puspo Wijaya; Irawan Irawan, "Pengaruh Corporate Social Responsibility, Capital Intensity dan Profitabilitas Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2019 – 2022," JURNAL RISET AKUNTANSI, vol. 3, no. 2, 2025.

Vina Puspitawati; Lihan Rini Puspo Wijaya; Irawan Irawan. "Pengaruh Corporate Social Responsibility, Capital Intensity dan Profitabilitas Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2019 – 2022." JURNAL RISET AKUNTANSI, vol. 3, no. 2, 2025.

Vina Puspitawati; Lihan Rini Puspo Wijaya; Irawan Irawan. "Pengaruh Corporate Social Responsibility, Capital Intensity dan Profitabilitas Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2019 – 2022." JURNAL RISET AKUNTANSI 3, no. 2 (2025).

Vina Puspitawati, et al. (2025) 'Pengaruh Corporate Social Responsibility, Capital Intensity dan Profitabilitas Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2019 – 2022', JURNAL RISET AKUNTANSI, 3(2). doi: 10.54066/jura-itb.v3i2.3165.

Vina Puspitawati; Lihan Rini Puspo Wijaya; Irawan Irawan. Pengaruh Corporate Social Responsibility, Capital Intensity dan Profitabilitas Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2019 – 2022. JURNAL RISET AKUNTANSI. 2025;3(2).

Artikel Terkait

Exploring the Pathways: Good Corporate Governance, Intellectual Capital, and Financial Distress

Benny Oktaviano; Edi Triwibowo; Sindik Widati

Triple Bottom Line Insights: Corporate Social Responsibility as a Moderator Between Green Accounting and Firm Value

Edi Triwibowo; Wisnu Setyawan; Dian Sulistyorini Wulandari

Can Green Practices Reduce Tax Avoidance? Linking Environmental Performance and Sustainability

Dian Sulistyorini Wulandari; Vista Yulianti; Wisnu Setyawan

Corporate Responsibility and Earnings Management: Does Firm Size Act as a Mediator

Agus Fuadi; Vista Yulianti; Ahmad Bukhori Muslim

Tax Minimization sebagai Pemoderasi pada Pengaruh Exchange rate terhadap Transfer pricing

Sofyan Hadi Febrianto; Eni Srihastuti; Dewi Wungkus Antasari

Pendekatan VECM : Kemiskinan di Kabupaten Mandailing Natal

Amnah Faridah Hasibuan; Khairina Tambunan; Imsar Imsar
Tren Sitasi Jurnal