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All Journal Jurnal Ilmiah Raflesia Akuntansi
Siti Enjel Nuraeni
Universitas Pamulang
Economics, Econometrics & Finance

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Pengaruh Kepemilikan Institusional, Corporate Social Responsibility (CSR), dan Intensitas Modal Terhadap Tax Avoidance Siti Enjel Nuraeni; Neneng Hasanah
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 2 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i2.1461

Abstract

Abstrak — This study aims to determine and empirically examine the effect of Institutional Ownership, Corporate Social Responsibility (CSR), and Capital Intensity on Tax Avoidance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. This study uses a quantitative approach with secondary data in the from of financial statements, annual reports, and sustainability reports. The populations in this study consists of 132 Consumer Non-Cyclicals sector companies listed on the IDX, with a sample of 17 companies selected using the purposive sampling method, resulting in 85 observations during the study period. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM) using Eviews 14. The results show that simultaneously, Institutional Ownership, CSR, and Capital Intensity have a significant effect on Tax Avoidance. Partially, Institutional Ownership and Capital Instensity have a positive and significant effect, while CSR has a negative and significant effect on Tax Avoidance.
Co-Authors Neneng Hasanah