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Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance pada Perusahaan Manfaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2014-2017

12 citations0/0 files storedJurnal Ilmiah Akuntansi dan Keuangan

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Corporate Taxation and Avoidance Corporate Social Responsibility Reporting Corporate Governance and Financial Management

Abstract

This study aims to examine and provide empirical evidence of the influence of corporate social responsibility (CSR) against tax avoidance. The independent variables of this study are CSR, size control variables and financial performance which are proxy through leverage, the dependent variable is tax avoidance. The independent variable is measured using a corporate social responsibility index (CSRI), the size control variable is measured by total company assets, the financial performance control variable is measured by a debt to equity ratio (DER), the dependent variable tax avoidance is measured using the effective tax rate. The population used is manufacturing companies that have been listed on Bursa Efek Indonesia in 2014-2017 . The research sample was determined using 89 random sampling techniques with company data. Data processing in this study uses multiple regression analysis models (MRA). Regression analysis results show that the varibales corporate social responsibility has a positive impact on tax avoidance.

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2011Corporate social responsibility and tax aggressiveness: An empirical analysis 2012PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2010)2017PENGARUH LEVERAGE, PROFITABILITY, UKURAN PERUSAHAAN DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE 2017PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012 2014PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 2015PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK 2017PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE 2014PENGARUH PENERAPAN CORPORATE GOVERNANCE, LEVERAGE, ROA, DAN UKURAN PERUSAHAAN PADA PENGHINDARAN PAJAK

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2021Penggunaan Corporate Social Responsibility Sebagai Intervening: Antara Komisaris Independen, Dewan Direksi, Komite Audit dan Kualitas Audit Terhadap Tax Avoidance

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