PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK

Dewi Kusuma Wardani · Ratri Purwaningrum

43 citations0/0 files storedJurnal Riset Akuntansi dan Keuangan

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Taxation and Avoidance Taxation and Legal Issues Corporate Governance and Financial Management

Abstract

The aim of this study was to examine the effect of Profitability, Leverage, Sales Growth, and Corporate Social Responsibillity (CSR) on tax the period 2012-2016. The population in this study was food and beverage manufacturing companies that listed in Indonesia Stock Exchange (BEI) during 2012-2016. The research samples was determined by using purposive sampling technique, with predetermined criteria, so that obtained 8 food and beverage manufacturing companies that qualify as the samples. The indicators disclosure of CSR is using Global Reporting Initiative (GRI) guideline. The data that used in this study was obtained from secondary source. This study used multiple linear regression method as an analysis technique. The result of this research shows that the profitability and leverage have significant positive influence to the tax avoidance. Sales growth and CSR do not have significant influence to the tax avoidance.Keyword: Profitabillity, leverage, sales growth, CSR, and tax avoidance ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, pertumbuhan penjualan, dan Corporate Social Responsibillity (CSR) terhadap penghindaran pajak pada periode 2012-2016. Populasi dalam penelitian ini adalah perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012-2016. Sampel penelitian ditentukan dengan teknik purposive sampling, dengan kriteria yang telah ditentukan, sehingga diperoleh 8 perusahaan manufaktur makanan dan minuman yang memenuhi syarat sebagai sampel. Indikator pengungkapan CSR menggunakan pedoman Global Reporting Initiative (GRI). Data yang digunakan dalam penelitian ini diperoleh dari data sekunder. Teknik analisis pada penelitian ini menggunakan metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas dan leverage berpengaruh positif signifikan terhadap penghindaran pajak. Pertumbuhan penjualan dan CSR tidak berpengaruh signifikan terhadap penghindaran pajak.Kata kunci : Profitabilitas, leverage, pertumbuhan penjualan, CSR, dan penghindaran pajak

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 43 citations exist upstream.

Cited by

2021The Effect of Corporate Social Responsibility, Firm Size, and Leverage on Tax Aggressiveness: An Empirical Evidence 2020The Influence of Political Connection on Tax Avoidance 2022Managerial abilities, financial reporting quality, tax aggressiveness: Does corporate social responsibility disclosure matter in an emerging market?2022The Effect of Financial Ratio Analysis, Transfer Pricing And Corporate Social Responsibility on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2019 2023Does Independent Commissioners Play a Moderating Role in Relationship Financial Ratios and Financial Distress with Tax Avoidance?2025The effect of corporate governance, tax avoidance, and profitability on earnings management

Imported from OpenAlex (CC0) — nothing here is generated.