Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Astuti, Pudy
Unknown Affiliation

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY , PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK DI INDONESIA (STUDI EMPIRIS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2020-2024) Astuti, Pudy
Jurnal KIAFE Vol. 4 No. 2 (2026): August 2026
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v4i2.111484

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR), profitability, and leverage on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Tax avoidance practices represent an important issue related to fiscal compliance and corporate ethics. This research adopts a quantitative approach using secondary data obtained from companies’ annual reports for the 2020–2024 period. The analytical method employed is multiple linear regression using SPSS software. The results show that CSR and profitability do not have a significant effect on tax avoidance. Meanwhile, leverage has a negative and significant effect on tax avoidance. These findings indicate that companies with higher levels of debt tend to be more cautious in engaging in tax avoidance practices due to stricter monitoring by creditors and the obligation to maintain financial stability. In contrast, CSR activities and profitability exhibit a negative relationship with tax avoidance but do not significantly influence corporate policy decisions. Keywords: Corporate Social Responsibility, profitability, leverage, tax avoidance, multiple linear regression.
Co-Authors