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Dewi Kusuma Wardani
Universitas Sarjanawiyata Tamansiswa
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Journal of International Conference Proceedings

 1 
THE MODERATING IMPACT OF PROFITABILITY ON CORPORATE SOCIAL RESPONSIBILITY (CSR) AND TAX AVOIDANCE RELATIONSHIP Dewi Kusuma Wardani
Journal of International Conference Proceedings (JICP) Vol 1, No 1 (2018): Proceedings of the 1st International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.486 KB) | DOI: 10.32535/jicp.v1i1.207

Abstract

This study aims to determineThe Moderating Impact of Profitability on Corporate Social Responsibility (CSR) and Tax Avoidance Relationship. The population are manufacture companiessubsector food and beverage listed on the Indonesia Stock Exchange. We use purposive sampling method. We have 40 firm years. We use moderated regression analysis (MRA). We find that CSR has negative effect on tax avoidance and profitability strenghten that relationship. This research implies that the commitment of a company's social investment negatively impact the tax avoidance. Although companies have high social awareness, they will avoid tax when they are faced with financial constraint because of its low profitability. Keywords: Corporate Social Responsibility (CSR), tax avoidance, profitability, Global Reporting Initiative (GRI), cash effective tax rate (CETR), moderating, moderated regression analysis
Co-Authors Adia Adi Prabowo Anita Primastiwi Arwiyah Nurul Aini Ayu Wulandari Azka Redo Fahlefi Danis Tri Hastuti Istiani Desi Khoiriyah Deviena Tanira Dorathea Magdalena Funan Baljanan Elisabeth Yanuarista Elsa Ayu Agustin Elva Latifah Salsabila Ely Jupita Lestari Erika Violenta Pesirahu Fenansia Eryasari Pratama Feny Nuraini Fidia Nur Rahmadini Fiki Bela Oktavia Fiolia Hayu Dewanti Fitri Aprilia Kusuma Dewi Hermalia Hermalia Isti Farin Julianti Ketut Sukarte Laudiya Agnes Sikteubun Lidwina Christine Mau Maria Elvira Trifonia Dawa Meita Dwi Lestari Nur Anita Chandra Putry Nurfitri Rahmawatiningsih Ria Herawati Risda yani Rosina Helisastri Safira Widya Putriane Sella Putri Andini Setia Fany Anggraeni Pratiwi Seventiara Maria Eka Putri Djando Simon Pulung Nugroho Sinta Devi Taufan Adi Kurniawan, Taufan Adi Titis Tatas Nugraheni Tri Wulandari Uum Helmina Chaerunisak Valentina Desi Wulandari Vera Anggrenita Wahyu Tri Susilowati Wilhelmus Wagener Kaleka Yohana Gabrielis Mura Maing Yuan Novita Indriyanti Yuli Prihatni Zara Tri Prihatiningrum