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- W4385150437 abstract "Abstract: This study aims to determine whether Capital Intensity, Accounting Conservatism, Corporate Social Responsibility have a significant effect on tax avoidance in Manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. Either partially or simultaneously. The type of data used in this study is quantitative data sourced from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange totaling 179 companies. The results of this study indicate that partially capital intensity, accounting conservatism and corporate social responsibility have a significant effect on tax evasion. Meanwhile, simultaneously capital intensity, accounting conservatism and corporate social responsibility have a significant effect on tax avoidance. 
 Abstrak: Penelitian ini bertujuan untuk mengetahui apakah Capital Intensity, Konservatisme Akuntansi, Corporate Social Responsibility berpengaruh signifikan terhadap penghindaran pajak pada perusahaan Manufaktur Yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Baik secara parsial maupun secara simultan. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang bersumber dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia berjumlah 179 perusahaan. Hasil penelitian ini menunjukkan bahwa secara parsial capital intensity, konservatisme akuntansi dan corporate social responsibility berpengaruh signifikan terhadap penghindaran pajak. Sedangkan secara simultan capital intensity, konservatisme akuntansi dan corporate social responsibility berpengaruh signifikan terhadap penghindaraan pajak." @default.
- W4385150437 created "2023-07-23" @default.
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- W4385150437 date "2023-01-26" @default.
- W4385150437 modified "2023-10-05" @default.
- W4385150437 title "Pengaruh Capital Intensity, Konservatisme Akuntansi Dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016-2019)" @default.
- W4385150437 doi "https://doi.org/10.31933/epja.v1i1.777" @default.
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