Abstract
Tax avoidance is one way to reduce the amount of tax legally that does not violate tax regulations, in contrast to tax evasion, which uses unlawful methods to reduce or eliminate the tax burden while tax avoidance (tax avoidance) ) utilizing loopholes in tax regulations to avoid paying larger amounts of tax. This study was conducted to determine the effect of Corporate Social Responsibility (CSR), executive character, profitability and investment in fixed assets in tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Sampling using a purposive sampling technique. The data analysis technique used in this study is multiple linear regression. Regression test results show that CSR and executive character negatively affect tax avoidance. while the profitability and investment of fixed assets have no effect on tax avoidance.
 Keywords : CSR; Executive Character; Profitabilitas; Capital Intensity; Tax Avoidance.
Highlights
one way to reduce the amount of tax
This study was conducted to determine the effect of Corporate Social Responsibility
This research was conducted at manufacturing companies listed on the
Summary
Tabel 1. menunjukkan bahwa target penerimaan pajak dari tahun 2013 hingga 2016 terus meningkat, namun realisasi dengan target penerimaan tidak sesuai dengan yang diharapkan. Penelitian yang dilakukan oleh Kurniasih & Sari (2013) menemukan bahwa ROA merupakan rasio dari profitabilitas berpengaruh secara signifikan terhadap penghindaran pajak. Hal ini sejalan dengan penelitian yang dilakukan oleh Nugroho (2011), Fatharani (2012), dan Darmawan (2014) yang menemukan ROA berpengaruh positif pada tax avoidance. Hal tersebut berarti semakin besar proporsi aktiva tetap dan biaya penyusutannya, perusahaan akan mempunyai nilai ETR yang rendah sehingga mengindikasikan tingkat penghindaran pajak perusahaan meningkat. Berdasarkan uraian diatas maka, hipotesis ketiga dalam penelitian ini adalah: H4 : Investasi Aktiva tetap berpengaruh positif pada penghindaran pajak. Obyek dalam penelitian ini adalah penghindaran pajak yang diproksikan dengan nilai effective tax rates (ETR), corporate social responsibility, karakter eksekutif, profitabilitas dan investasi aktiva tetap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 20142016.
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