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All Journal Jurnal Akuntansi AKUNESA Jurnal Pendidikan Akuntansi (JPAK) EL-MUHASABA Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Edukasi Islami: Jurnal Pendidikan Islam Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Accounting Global Journal International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen AJAR (Asian Journal of Accounting Research) (e-Journal) Golden Ratio of Auditing Research Journal of Economy, Accounting and Management Science (JEAMS) BISMA (Bisnis dan Manajemen) Jurnal Akuntansi AKUNESA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management Horizon: Indonesian Journal of Multidisciplinary IJHABS JAS (Jurnal Akuntansi Syariah) Atestasi : Jurnal Ilmiah Akuntansi
Ni Nyoman Alit Triani
Universitas Negeri Surabaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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CORPORATE SOCIAL RESPONSIBILITY, POLITICAL CONNECTIONS, AND TAX AVOIDANCE: (EMPIRICAL EVIDENCE FROM ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE) Adinda Suci Cahya Ningtyas; Ni Nyoman Alit Triani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.3960

Abstract

Introduction: This study examines whether Corporate Social Responsibility (CSR) is related to Tax Avoidance and whether Political Connection modifies that relationship. Energy-sector companies are selected as the empirical setting because they operate at a large scale, have complex business activities, and depend heavily on natural resources. These characteristics place substantial social and environmental responsibilities on the firms and make the sector relevant to the research question.Methods: A quantitative design is applied to secondary data drawn from the 2019-2022 annual reports of energy-sector companies listed on the Indonesia Stock Exchange (IDX). The observations cover multiple firms and multiple years, producing panel data that combine cross-sectional and time-series dimensions. Purposive sampling is used within a non-probability sampling approach to determine the sample. SPSS is employed for descriptive analysis, classical assumption testing, and hypothesis testing with Moderated Regression Analysis (MRA).Results: Statistical testing finds no significant relationship between Corporate Social Responsibility and Tax Avoidance. The interaction between CSR and Political Connection is also insignificant. Political Connection, therefore, does not produce a detectable change in the CSR-Tax Avoidance relationship among the energy-sector companies examined. Overall, CSR, Political Connection, and the interaction term provide a limited explanation of Tax Avoidance among energy-sector issuers listed on the Indonesia Stock Exchange.Conclusion and Suggestion: Subsequent studies should add other financial and governance determinants to the model so that corporate tax-avoidance behavior can be explained more comprehensively. Keywords: Corporate Social Responsibility, Political Connections, Tax Avoidance
Co-Authors Abie, Noviara Adella Kerriza Cahyani Adi Kurniawan Yusup Adinata, Restu Eri Adinda Suci Cahya Ningtyas Adinda Zahwa Cynthia Andhanie Adis Silvi Amalia Agista Eka Budiarti Agustin, Jessy Vinika Ambar Kusumaningsih Anita Anita Antohni, Annisa Rosyida Ardianto Ardianto AULIA, NISFATUN Bagus Arif Budiman Yunas Bhilawa, Logar CANDRA WICAKSONO, DHENIES Cantika Sari Siregar Christy, Britania Denis Annisa Devina Harys Mawarini Dewi Prastiwi Dody Setyawan, Made Eka Hendi Andriansyah EKA YUNIAR MAHARANI, DESTIAN Eko Budi Santoso Eko Prasetyo Eko Wahjudi Eni Wuryani Eni, Wuryani ERIKA DEWI, NESIA FAJAR SANTOSO, BUDI Fauziah Wahyuning Tias, Fauziah Wahyuning Ferry Abdillah Habibie FRANSISKA, EMILIA Ghusti Ayu Criestiant Rolihlahla Halil Paino Hana Hana, Hana Hasna Nur Laila Irwan Adimas Ganda Saputra Izzatul Amami Kurnia, Amanda Dwi LAILY SUCIATI, ULFAH Leonita, Eka Denistia Lintang Trenggono Lintang Trenggono, Lintang Luqman Hakim Made Dudy Satyawan Merlyana Dwinda Yanthi Nilammadi, Wa Ode Musmiarny Nilasari, Aprillia Ningrum, Granita Dwi Matdia Suci Ninik Zawafa Ulfa Richah OKTAVINA ZENNIAR, ANNISA Pradita Widi Aryani Pratiwi, Vivi Raden Mohamad Herdian Bhakti Rani, Erma Hartika Rizki Dwi Lestari RIZKY, ARDHIANSYAH Roselita Ramadhani Abidin Saputro, Aldi Sari, Riskia Naralita Shafa Alya Chairunnisah Suci Rohayati Susi Handayani ULFAH, ISMIATI Widi Hidayat Wijayanti, Dina Eka WINDAYANI, RISTI Zabrina, Zafirah Yaffa