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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.

This research is motivated by the problem of employee performance that is still not optimal. The prnyrbabya factors are the quality of human resources, the use of social media and business capital. Thus, the purpose of this study was to determine the effect of the quality of human resources, the use of social media and business capital on the performance of employees at CV Karisa Pratama in Pangandaran. The method used is a quantitative descriptive method, with the following research results. The quality of human resources has a positive and significant effect on employee performance. This means that if the quality of human resources increases, it will be followed by an increase in employee performance. The use of social media has a positive and significant effect on employee performance. This means that if the use of social media increases, it will be followed by an increase in employee performance. Business capital has a positive and significant effect on employee performance. This means that if the business capital increases, it will be followed by an increase in employee performance. The quality of human resources, the use of social media and business capital have a positive and significant effect on employee performance. This means that if the quality of human resources, the use of social media and business capital, increases, it will be followed by an increase in employee performance