PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITAS, DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK

  • Ratna Monika Pricillia Universitas Sarjanawiyata Tamansiswa

Abstract

Abstrak


This study aimed to examine the effect of Corporate Social Responsibility (CSR), profitability, and earnings management on tax avoidance. The sample that used in this research are manufacture companies subsector food and beverage listed on the Indonesia Stock Exchange (BEI) during 2012-2016, based on purposive sampling method was obtained 8 companies.


The indicators disclosure of CSR is using Global Reporting Initiative (GRI) guideline. Variable profitability is measured by a ratio of ROA, and earnings management is measured by discretionary accrual. The dependent variable is proxy by CETR. The data in this research was processed using SPSS with multiple linear regression method.


The result of this research shows that the CSR and profitability have significant influence of tax avoidance. Earnings management  do not have significant influence of tax avoidance.


 


Keywords: CSR, profitability, earnings management, and tax avoidance.


 

Published
2018-12-21
How to Cite
PRICILLIA, Ratna Monika. PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITAS, DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK. JURNAL EKOBIS DEWANTARA, [S.l.], v. 1, n. 1, dec. 2018. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/ekobis/article/view/474>. Date accessed: 21 jan. 2019.
Section
Articles