The Effect of Corporate Social Responsibility, Corporate Governance and Capital Intensity on Tax Aggressiveness

Prahesti, Rahma Dwi The Effect of Corporate Social Responsibility, Corporate Governance and Capital Intensity on Tax Aggressiveness. The Effect of Corporate Social Responsibility, Corporate Governance and Capital Intensity on Tax Aggressiveness.

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Abstract

The purpose of this research is to find out and analyze the influence of corporate social responsibility, corporate governance, capital intensity on tax aggressiveness. The population of this study is 9 properties and real estate companies listed on IDX in the period 2018-2021. The sample type used in this study was the target sample. The analysis model in this study is a multiple linear regression analysis. The results of the study show that the level of audit and capital intensity has an impact on tax aggressiveness. Meanwhile, corporate social responsibility, independent agents and company size affect tax aggressiveness.

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