Pengaruh Capital Intencity, Corporate Social Responsibility dan Reputasi Auditor terhadap Manajemen Pajak

Abstrak

This study aims to analyze the influence of capital intensity, corporate social responsibility and auditor reputation on tax management. This research was conducted within the scope of companies listed in the LQ 45 Index on the IDX with an observation time of five years, namely 2016-2020. The type of research used in this study is quantitative using secondary data. Determination of samples in this study using the purposive sampling method. The sample consisted of 18 companies and was analyzed using panel data regression techniques using a random effect model to test the hypothesis. Hypothesis testing in this study used panel data regression with the help of the E-Views 9 program. The results of this study show that capital intensity, corporate social responsibility and auditor reputation affect tax management. The results of this study show that the capital intensity and corporate social responsibility variables have no effect on tax management, while the auditor reputation variables have a positive effect on tax management.

Keywords: tax management, capital intensity, corporate social responsibility, auditor reputation