PENGARUH SIZE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE

STUDI KASUS PADA SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2016-2019

  • Dewinda Amalia Syahputeri
  • Teguh Erawati
Keywords: Size, Corporate Social Responsibility, Tax Avoidance

Abstract

Taxes are the biggest income for the State. But on the other hand, the company
considers taxes to be a burden that can reduce corporate profits. Due to these
differences, companies take advantage of loopholes in the Act to carry out tax
evasion. This study aims to determine and analyze the effect of size and CSR
on tax avoidance. The nature of this research uses quantitative and the data
used is secondary data with the sampling technique using purposive sampling.
This study uses manufacturing companies in the consumer goods sector listed
on the IDX in 2016-2019 as samples. Based on this method, 18 companies
were obtained. The results of this study indicate that CSR has no effect on tax
avoidance, while company size has a negative effect on tax avoidance.

Author Biographies

Dewinda Amalia Syahputeri

Fakultas Ekonomi Universitas Sarjanawiyata Tamansisa

Teguh Erawati

Fakultas Ekonomi Universitas Sarjanawiyata Tamansisa

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Published
2021-01-25
How to Cite
Syahputeri, D., & Erawati, T. (2021). PENGARUH SIZE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE. Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, 29(1), 57-66. https://doi.org/10.32477/jkb.v29i1.238