Pengaruh Size, Sales Growht, dan Corporate Social Responsibility Terhadap Tax Avoidance (Studi Empiris Pada Sektor Barang Konsumsi Yang Terdaftar Di BEI Tahun 2016-2019
Abstract
Taxes are the largest source of revenue for the State. Taxes themselves have an important role in the development of the country. But on the other hand, companies consider taxes as an expense that can reduce profits. To overcome this, companies take various ways by exploiting weaknesses in tax regulations to reduce the amount of tax owed which is called tax avoidance. This study aims to determine the effect of company size, sales growth and CSR on tax avoidance. The population in this study were all consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019 as a sample, and based on the purposive sampling method, 18 companies were obtained. The nature of research in this study using quantitative and the data used is secondary data. The results of this study indicate that company size and CSR have no effect on tax avoidance, while sales growth has a positive effect on tax avoidance.
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