Articlediamond2021

Pengungkapan Corporate Social Responsibility dan Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi

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

Abstract

This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) on tax avoidance with profitability as a moderating variable. This research was conducted at mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The number of observations of 75 samples obtained through nonprobability sampling method with purposive sampling technique. Data collection was carried out by non-participant observation method. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that CSR disclosure had a negative effect on tax avoidance. Profitability as a moderating variable is able to moderate the effect of CSR disclosure on tax avoidance. Keywords: Corporate Social Responsibility; Profitability; Tax Avoidance.

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2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2010The Effects of Executives on Corporate Tax Avoidance 2015Corporate governance, incentives, and tax avoidance 2013Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities 2015Do Socially Responsible Firms Pay More Taxes?2017Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality 2015The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness 2015Does corporate social responsibility affect corporate tax aggressiveness?

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