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

Jurnal Ilmiah Akuntansi dan Keuangan

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Title Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance pada Perusahaan Manfaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2014-2017
 
Creator Setiawati, Farida
Adi, Priyo Hari
 
Description 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.
 
Publisher P4M STIE Putra Bangsa
 
Date 2020-07-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.stieputrabangsa.ac.id/index.php/jiak/article/view/451
10.32639/jiak.v9i2.451
 
Source Jurnal Ilmiah Akuntansi dan Keuangan; Vol 9 No 2 (2020): JIAK; 105-116
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan; Vol 9 No 2 (2020): JIAK; 105-116
2580-510X
2548-9453
10.32639/jiak.v9i2
 
Language eng
 
Relation http://journal.stieputrabangsa.ac.id/index.php/jiak/article/view/451/277
 
Rights Copyright (c) 2020 Jurnal Ilmiah Akuntansi dan Keuangan
 

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