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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Adih Hidayat
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Economics, Econometrics & Finance

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Pengaruh Strategi Bisnis Dan Corporate Social Responsibility Terhadap Tax Avoidance Adih Hidayat; Sri Nitta Crissiana Wirya Atmaja
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.634

Abstract

This study aims to examine the influence of business strategy and CSR on tax avoidance. The analysis used independent variables, namely business strategy and CSR, while the dependent variable used was tax avoidance. This type of research is quantitative descriptive using secondary data. The population in this study were 129 companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange in 2019-2024. Data sample selection used the purposeful summation technique and from the selection results obtained a sample of 10 companies with 60 observation data. The analysis method used is multiple linear regression analysis with the help of the eviews application program version 12. Based on the test results, this study states that (1) Marketing, Company Capability, Company Growth Rate, Asset Intensity and CSR have a simultaneous influence on tax avoidance, (2) Marketing does not have a partial influence on tax avoidance (3) Company Capability does not have an influence on tax avoidance (4) Company growth has a partial influence on tax avoidance (5) Fixed Asset Intensity does not have a direct influence on tax avoidance (6) CSR does not have a partial influence on tax avoidance.
Co-Authors Sri Nitta Crissiana Wirya Atmaja