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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Lena Herlina
UNPAD
Computer Science & IT Economics, Econometrics & Finance

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Corporate Social Responsibility Disclosure on Tax Avoidance Lena Herlina
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1512

Abstract

This study was conducted to examine the effect of disclosure of corporate social responsibility on tax avoidance. In this study, the disclosure of corporate social responsibility is measured by the GRI-G4 standard. Data were analyzed using simple regression. The population chosen in this study were 55 manufacturing companies in various industrial sectors and the food and beverage sub-sector consumption sector which were listed on the Indonesia Stock Exchange for 4 years in 2015-2018 using the purposive sampling method. In order to obtain a sample of 18 companies that meet the criteria. The results of this study indicate that disclosure of corporate social responsibility has an effect on tax avoidance.
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