The Effect of Corporate Social Responsibility, Capital Intensity, Transfer Pricing and Good Corporate Governance on Tax Avoidance

Tax avoidance is an effort made by taxpayers to avoid taxes that are legal and safe without conflicting with applicable tax provisions, because taxpayers do this by exploiting weaknesses contained in laws and regulations to minimize the amount of tax payable. This study aims to analyze the effect of corporate social responsibility (CSR), capital intensity, transfer pricing, and institutional ownership on tax avoidance. The research sample is a manufacturing company listed on the Indonesia Stock Exchange for the 2019-2021 period. Sampling in this study using purposive sampling method. The research sample consisted of 174 data analysis units that met the criteria. The analytical method used in this study is multiple linear regression analysis. The results of this study provide empirical evidence that capital intensity and institutional ownership have an effect on tax avoidance. Meanwhile, corporate social responsibility and transfer pricing have no effect on tax avoidance