Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi

PENGARUH CAPITAL INTENSITY, SALES GROWTH, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE : Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di BEI

Salma Rismawati (Universitas Pamulang)
Sri Nitta Crissiana Wirya Atmaja (Universitas Pamulang)

Article Info

Publish Date
02 Feb 2023

Abstract

The study objective was to determine the effect of capital intensity, sales growth and disclosure of corporate social responsibility on tax avoidance. This study was conducted at manufacturing companies in the food and beverage sector on the Indonesia Stock Exchange for the period 2017-2021 with a total sampel of 17 companies. This type of study is quantitative with associative methods and uses a purposive sampling technique, so that a sample of 74 data is obtained for research. Data analysis in this study used the Eviews 9 application with a panel data regression model. The results of this study indicate that simultaneously capital intensity, sales growth and disclosure of corporate social responsibility have an effect on tax avoidance, while partially capital intensity has no effect on tax avoidance, partially sales growth has an effect on tax avoidance, and partially disclosure of corporate social responsibility no effect on tax avoidance

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Journal Info
Jurnal Revenue : Jurnal Ilmiah Akuntansi
Website

Abbrev

home

Publisher

Universitas Bina Bangsa

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...