UPN "Veteran" Jakarta Conference Systems, Konferensi Riset Nasional Ekonomi, Manajemen, dan Akuntansi I

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Determinan Tax Avoidance Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2016-2018
Novia Yulistiani, Ni Putu Eka Widiastuti, Marsipah Marsipah

Last modified: 2020-01-31


This study aims to determine the effect of corporate social responsibility, property, plant and equipment intensity and inventory intensity on tax avoidance. In this research Tax Avoidance measured by proxy of Book Tax Different (BTD) and Cash Effective Tax Rate. The sampel of 92 manufacturing companies listed on the Indonesia Listed Exchange in the 2016-2018 period. The analysis technicque us multiple regression analysis with significance level of 5%. The result of the tests indicated that (1) Coporate Social Responsibility has no significant effect on Tax Avoidance. (2) Property, Plant, and Equipment Intensity has a significant effect on Tax Avoidance. (3) Inventory Intensity has no significant effect on Tax Avoidance.


Corporate Social Responsibility, Property, Plant and Equipment Intensity, Inventory Intensity, Tax Avoidance.

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