PENGARUH SIZE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE

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

Authors

  • Dewinda Amalia Syahputeri
  • Teguh Erawati

DOI:

https://doi.org/10.32477/jkb.v29i1.238

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.

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Author Biographies

  • Dewinda Amalia Syahputeri

    Fakultas Ekonomi Universitas Sarjanawiyata Tamansisa

  • Teguh Erawati

    Fakultas Ekonomi Universitas Sarjanawiyata Tamansisa

References

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Published

25-01-2021

Issue

Vol. 29 No. 1 (2021): JURNAL KAJIAN BISNIS

Section

Articles

How to Cite

PENGARUH SIZE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE: STUDI KASUS PADA SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2016-2019. (2021). Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, 29(1), 57-66. https://doi.org/10.32477/jkb.v29i1.238