INTAN TRIE HANDAYANI, 7211416029 (2022) PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), INTELLECTUAL CAPITAL DAN RETURN ON ASSET (ROA) TERHADAP PENGHINDARAN PAJAK. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

This study aims to analyze and find out whether Intellectual Capital, Corporate Social Responsibility, and Return On Assets affect Tax Avoidance in Various Industrial Sector Companies listed on the IDX from 2016 to 2021. The quantitative approach is the chosen research method, as well as the data analyzed using statistics because the data used is in the form of numbers (quantitative). The variables in this study consist of three independent variables (X), namely the variable Intellectual Capital (X1), Corporate Social Responsibility ( CSR) (X2) and Return On Total Assets (ROA) (X3). Then for the dependent variable (Y) in this study is Tax Avoidance. The natural population of this study is 51 companies in the Various Industrial Sector listed on the IDX. In the sample group of researchers using a purposive sampling technique so that the sample studied was 7 companies in the various industrial sectors by collecting data through IDX reports for the 2016-2021 period. The research results show that partially CSR has no effect on Tax Avoidance as well as Intellectual Capital has no effect on Tax Avoidance while ROA has a Negative and Significant effect on Tax Avoidance and Simultaneously CSR, Intellectual Capital, and ROA have an effect on Tax Avoidance in Companies in Various Industrial Sectors Registered on the Indonesia Stock Exchange (IDX) for 2016-2021.

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