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All Journal Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Khoirunnisa Heriana, Putri
Unknown Affiliation
Economics, Econometrics & Finance

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Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, dan Capital Intensity Terhadap Tax Avoidance Khoirunnisa Heriana, Putri; Nuryati, Tutty; Rossa, Elia; Marinda Machdar, Nera
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.985

Abstract

The purpose of this research is to analyze the theory that explains the effect of corporate social responsibility, company size, and capital intensity on tax avoidance. This study uses a literature review method. This study presents the theoretical basis, other explanatory variables and research results from previous literature. Supporting variables that influence tax avoidance consist of corporate social responsibility, company size, and capital intensity. These results indicate a different relationship between corporate social responsibility, company size, and capital intensity on tax avoidance so that no agreement is reached. This study provides a more comprehensive description of the phenomena that occur.
Co-Authors Marinda Machdar, Nera Nuryati, Tutty Rossa, Elia