PENGARUH CAPITAL INTENSITY, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)

Tax avoidance is a tax avoidance strategy and technique that is carried out legally and safely because it does not conflict with tax provisions. The methods and techniques used are by exploiting weaknesses (gray areas) contained in the tax laws and regulations themselves. This study aims to empirically prove the effect of capital intensity, corporate social responsibility, and financial distress on tax avoidance.
The population used in this study is manufacturing companies in the goods and consumption sector listed on the Indonesia Stock Exchange for the 2021-2022 period. Sample selection using purposive sampling. Based on the sample selection criteria for manufacturing companies in the goods and consumption sector listed on the Indonesia Stock Exchange, 71 company samples were obtained. The type of data used in this study is secondary data, data collection methods using documentation methods. The data analysis methods used are multiple linear regression analysis and robust analysis using the STATA program.
The results of the study concluded that (1) capital intensity affects tax avoidance. (2) Corporate social responsibility has no effect on (tax avoidance). (3) Financial distress has effect on tax avoidance.
Keywords: Capital Intensity, Corporate Social Responsibility, Financial Distress, Tax Avoidance