PENGARUH TANGGUNG JAWAB SOSIAL, UKURAN PERUSAHAAN, KOMPENSASI RUGI FISKAL, INVENTORY INTENSITY, KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK

Abstract

This research aims to determine the relationship between social responsibility, company size, fiscal loss compensation, inventory intensity, and political connections on tax avoidance in coal mining sub sector companies listed on the Indonesia Stock Exchange in 2018-2022. The population in this study was 34, using purposive sampling techniques, a total sample of 22 companies was obtained with an observation period of 5 years, so there were 110 research data obtained from financial and annual reports of coal mining subsector companies on the Indonesia Stock Exchange during period 2018-2022. This type of research uses an explanatory causality research design which discusses cause and effect. This research uses multiple linear regression data analysis methods. Based on data processing, the results show that social responsibility has a positive effect on tax avoidance. Political connections have a positive effect on tax evasion. Meanwhile, company size has no effect on tax avoidance. Fiscal loss compensation has no effect on tax avoidance. Inventory intensity has no effect on tax avoidance. Apart from that, the research results state that simultaneously the variables social responsibility, company size, fiscal loss compensation, inventory intensity, and political connections affect tax avoidance.