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Meirina, Elsa
Sekolah Tinggi Ilmu Ekonomi KBP
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Journal : Jurnal Ilmiah Edunomika (JIE)

 1 
PERANAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PADA BANK KONVENSIONAL Elsa Meirina; Mike Kusuma Dewi; Gina Septiana
JURNAL ILMIAH EDUNOMIKA Vol 7, No 1 (2023): EDUNOMIKA : Vol. 07, No. 01, 2023
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i1.6918

Abstract

The purpose of the research the author did was to determine the effect of CSR on the tax avaidance. Objects in this study on conventional banks. The amount of data in this study is as much as 5 years 2016-2020. The Data in this research is sourced from secondary data obtained from the annual report, the financial statements of the conventional banks. Based on the results of the study, the variable observed. It can be concluded that CSR negatively affect the tax avoidance. Further research should increase the sample and the addition of the period to develop the research. And discuss the complete aspects of CSR, to further develop the indicators in addition to used in this study.
Co-Authors Abaharis, Henryanto Afdaluddin Afdaluddin Amalia Syafitri Ananda, Febryandhie Annisa Annisa Dewi, Mike Kusuma Eflin, Niki Felia Anggraini Gina Septiana Gusairo Rigilang Aziora Hamdani Putra, Gerry Helza Putri Nela Hermanto, Yondra Hidayat, Teguh Jannati, Ravikatul Lastri Anggi Fani Lathiva Gusna Diva Lathiva Gusna Diva Melfia Melfia Nazira, Nurul Niki Eflin Ningsi, Sepri Hati Oakar Alexander Ovianti, Rima Putra, Gerry Hamdani Rahmadia Martin Rivandi, Muhammad Salkia Okta Yuaurelli Sari, Eliza Sari, Laynita Septiano, Renil Sinta Reflina Susanti, Febsri Syamanda, Rahmi Nofra Tasya Virgia Teddy Haryadi Umar, Desyani Virgia, Tasya Windi Gusmelianti Windi Gusmelianti Wismarita Wismarita Zulvia, Dewi