Silvia, 7211418044 (2022) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, THIN CAPITALIZATION DAN INSTITUTIONAL OWNERSHIP TERHADAP TAX AVOIDANCE. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

The aim of this study is to empirically examine the effect of corporate social responsibility, capital intensity, thin capitalization and institutional ownership on tax avoidance. The population of this study are multinational companies listed on the Indonesia Stock Exchange (BEI) during the 2018 –2021 period apart from the financial, insurance, mining and infrastructure sectors. The approach used is quantitative research with a research design to test the hypothesis (hypothesis study). The results showed that institutional ownership has a negative effect on tax avoidance. Corporate social responsibility, capital intensity and thin capitalization have no effect on tax avoidance. The implications of this research are that companies with a high proportion of institutional ownership can limit companies from practicing tax avoidance and provide new information regarding CSR costs for multinational companies in Indonesia, which are still relatively low. The results of this study can be utilized by practitioners and academics in detecting tax avoidance practices. It is recommended for future researchers, if they want to test the effect of capital intensity on tax avoidance, they should use companies with the same or similar sectors in terms of their operations. This is because the need for fixed assets from each sector of the company is different.

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