Publication Search

Companies often carry out this tax avoidance strategy in an effort to reduce the amount of tax they have to pay. There are two ways for businesses to lower the taxes they pay. In the first case, the business world can reduce the tax value by implementing tax avoidance while still complying with relevant tax laws. The second alternative is for business actors to reduce the tax value by carrying out tax avoidance activities that violate tax regulations. This research examines the relationship between business strategy, transfer pricing, and capital intenssity on tax avoidance moderated by corporate social responsbility. This research uses a qualitative descriptive research methodology. The data collection method in this research is literature study. The research results show that business strategy, transfer costs, and capital intent have an influence on tax avoidance. As well as business strategy, transfer costs and capital intentions can be mediated by CSR on tax avoidance.

Corporate Social Responsibility (CSR) is a company's commitment to contribute to sustainable economic development, by paying attention to corporate social responsibility and emphasizing a balance between attention to economic, social and environmental aspects. This research uses qualitative methods. The data used are primary and secondary data. Data were obtained by observation, interview and documentation methods. The object of this research is the community of Purwodadi Village, Tebing Tinggi District, West Tanjung Jabung District. Based on the results of the study shows that, the Corporate Social Responsibility (CSR) program of PT. Trimitra Lestari has been running quite well and providing benefits to the community around the company. In the review of Islamic business ethics, the implementation of the Corporate Social Responsibility (CSR) program of PT. Trimitra Lestari is in accordance with the principles of Islamic business ethics. However, there are still several programs that need to be improved as explained by the community, where the community expects a Corporate Social Responsibility (CSR) program that can empower and prosper the community.