Date: 08-08-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENGARUH CSR DISCLOSURE, CAPITAL INTENSITY, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (pada Perusahaan Pertambangan Periode 2014-2016)

Detail
Author Ervin Khavidatul Mukhlisina
Category Akuntansi Keuangan dan Auditing

Abstract

This study aims to figure out the effect of CSR Disclosure, Capital Intensity, and Sales Growth on Tax Avoidance in mining companies listed on the BEI for the 2014-2016 period. As the data, the population for this research are all mining companies listed on BEI with the total 43 companies. Based on the the tachnique of data collection used which is a purposive sampling, 11 companies were chosen as sample. Furthermore, this research applies multiple linear regression analysis technique supported by SPSS program. Based on the analysis, the result indicates that CSR Disclosure has a negative significant influence on Tax Avoidance; Capital Intensity has a significant positive effect on Tax Avoidance; and Sales Growth has no effect on Tax Avoidance. Therefore, simultaneously the three variables examined above are influential on Tax Avoidance.