Determination of Business Strategy, Corporate Social Responsibility, Capital Intensity, and Market Competition on Tax Avoidance
DOI:
https://doi.org/10.31603/conference.17732Kata Kunci:
business strategy, corporate social responsibility, capital intensity, market competition, tax avoidanceAbstrak
State revenue comprises two types of sources: tax revenue and non-tax revenue. The government views tax revenue as a source of income to support national development. Conversely, companies perceive tax payments as a burden and thus seek to minimize their tax liabilities while remaining compliant with applicable regulations. Legitimate tax minimization practices that do not violate tax provisions are known as tax avoidance. This study aims to empirically examine the effects of business strategy, corporate social responsibility, capital intensity, and market competition on tax avoidance. Using a purposive sampling method and a study period spanning 2020 to 2024, a sample of 50 data points from 10 companies was obtained. Hypothesis testing was conducted using multiple linear regression analysis. The results indicate that corporate social responsibility and market competition have no effect on tax avoidance. The business strategy variable has a negative effect on tax avoidance, whereas capital intensity has a positive effect.
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