Effect of Corporate Social Responsibility, Capital Intensity, Independent Commissioner And Profitability On Tax Avoidance (Study on Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2017 – 2020)

Abstract

This study aims to determine the effect of Corporate Social Responsibility, Capital Intensity, Independent Commissioner, and Profitability on Tax Avoidance. This research is a quantitative research using multiple linear regression analysis with the help of SPSS software. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sampling technique in this research is using purposive sampling method, namely determining the sample from the existing population based on the criteria desired by the study. The research sample consists of 37 companies belonging to several criteria, namely food and beverage sub-sector companies that are consistently listed on the Indonesia Stock Exchange for the 2017-2020 period, food and beverage sub-sector companies on the Indonesia Stock Exchange which publish annual financial reports in the rupiah exchange rate consecutively. - successively during the 2017-2020 period, food and beverage sub-sector companies listed on the Indonesia Stock Exchange that have positive profits during the 2017-2020 period, food and beverage sub-sector companies listed on the Indonesia Stock Exchange and have complete variable data required during the 2017-2020 period. period 2017-2020. The results of this study indicate that the Independent Commissioner variable has an effect on Tax Avoidance, while Corporate Social Responsibility, Capital Intencity, and Profitability have no effect on Tax Avoidance.