Track: Business Management

Abstract

This study has the objective to analyze the effect of corporate social responsibility, capital intensity and inventory intensity on tax avoidance. The measurement of tax avoidance in this study uses a cash effective tax rate (CETR). The population of this study is a manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. The research sample consisted of 58 companies. Data analysis techniques using multiple linear regression with the SPSS program. The results showed that CSR, capital intensity and inventory intensity simultaneously effect on tax avoidance with a significant value of 0,062. Corporate social responsibility had a negative effect on tax avoidance with a significant value of 0,082. Capital intensity does not effect on tax avoidance with a significant value of 0,136. Inventory intensity had a positive effect on tax avoidance with a significant value of  0,042.

Keywords: Corporate Social Responsibility, Capital Intensity, Inventory Intensity, Tax Avoidance