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All Journal JIKI Jurnal Computech & Bisnis (e-Journal) WARTA Promotif: Jurnal Kesehatan Masyarakat IJMS - Indonesian Journal on Medical Science Jurnal Kreativitas PKM JRA: Jurnal Riset Akuntansi Care : Jurnal Ilmiah Ilmu Kesehatan Jurnal Ners Jurnal Ilmiah Manajemen Kesatuan Jurnal Kebidanan Indonesia Infokes : Jurnal Ilmiah Rekam Medis dan Informasi Kesehatan Jurnal Pengabdian kepada Masyarakat Nusantara Kresna: Jurnal Riset dan Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Nusantara Journal of Behavioral and Social Science INDOGENIUS Jurnal Ilmiah Kesehatan Masyarakat Sehat Rakyat: Jurnal Kesehatan Masyarakat Empowerment Journal Indonesian Journal on Medical Science (IJMS) Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia Prosiding University Research Colloquium Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Journal of Education Technology Information Social Sciences and Health ASJN (Aisyiyah Surakarta Journal of Nursing) Gaster Innovative: Journal Of Social Science Research Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS JAKBS Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Business Management and Islamic Banking Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Ruang Komunitas : Jurnal Pengabdian Masyarakat Journal of Citizen Research and Development Indonesian Journal of Emerging Trends in Community Empowerment J-CEKI Ulil Albab PESHUM Tamilis Synex: Multidimensional Collaboration RANGGUK: Jurnal Pengabdian Kepada Masyarakat AICOS
Endah Sri Wahyuni
Universitas 'Aisyiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Journal : JAKBS

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Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Corporate Social Responsibility Terhadap Penghindaran Pajak Zara Fadhilla Firdaus; Endah Sri Wahyuni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this study is to analyze the influence of profitability, leverage, firm size, and corporate social responsibility on tax avoidance. This research employs a quantitative approach using secondary data sources. A purposive sampling technique was applied, resulting in a sample of 37 companies that met the criteria from a total of 83 observations. The research objects are mining sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The data analysis technique used is multiple regression analysis, accompanied by classical assumption tests, including tests for normality, multicollinearity, heteroscedasticity, and autocorrelation, as well as hypothesis testing. The results of this study show that profitability has a negative effect on tax avoidance. Leverage and firm size have no significant effect on tax avoidance, while corporate social responsibility has a positive effect on tax avoidance. This study is expected to raise awareness among entities to refrain from engaging in tax avoidance practices and to fulfill their tax obligations in accordance with applicable regulations.
Co-Authors Aginanda, Lucky Agustin, Cahya Tri Aini, Septya Wahyu Nur Alivia Ayu Kurniawati Aprillida, Thasya Areta, Paramesti Ari Sapti Mei Leni Arief, Rachmat Ashari, Annisa Diyah Azhar Azhar Azhar Azzahra, Aulia Firly Baihaqi, Ahmad Noval Bambang Purwoko Belligo Agra Bustami Bustami Bustami Bustami, Alek Wissalam Bustami, Yuserizal Cantika O, Azzahra Amanda Chandra Wisnu Utomo Christina Dwi Astuti Desiana Desiana Desiana, Desiana Dewi, Diah Dhea Radiza Septiananda Dini Ika Mawarni Djunita Permata Indah Eka Putra Enggar Diah Puspa Arum Evantrius Situmorang Fatma Kusuma Mahanani, Fatma Kusuma Fauziah, Nur Alfi Febrinawati, Annisa Tito Fitria, Sri Gutari, Adinda Handayawati, Setyorini Harahap, Samsul Bahry Hellen Febriyanti Hermawati Hermawati Hermawati Ida Nurwati Ika Silvitasari Ikhsan, Maulida Nur Ikrima Rahmasari Indarwati Indarwati Indarwati, I Irma Mustika Sari Karpriana, Angga P. Kevin Seand Kiki Griffit Jesita Kharisma, Intan Khuljanah, Mifta Laksmiwati, Mia Mahabbati, Suci Mahendra, Arya Bagus Maryatun Maryatun, M MELYANA OKTA APRIANI Mifta Khuljanah Mike Chelsea Nadimah, Amellia Rahma Nilda, Elvi Prastiwi, Rischa Dwi Prayogo, Imam Putri, Riska Amalia Qodariah Rahmasari, Ikrima Ramadhani, Karisma Dian Ramadhani, Syafira Rizqi Ramadhani, Tasya Rachma Retno Fuji Oktaviani Rianasari, Dewi Rico Wijaya Z Rini Widarti Rinny Meidiyustiani Robbayani Robbayani, Robbayani RR. Ella Evrita Hestiandari Saputri, Maezaroh Afifah Sari, Nawang Sari, Winda Rossinta Septi Handayani, Wuri Soeresmi, Soeresmi SRI RAHAYU Sumanti, Eva Sunarsih Sunarsih Syamsarina, Syamsarina syukrawati, syukrawati Tiara, Tiara Tri Hastuti Triana Anggraini umi barokah W Wahyuni Wahyumi Ekawanti Wahyuni, W. Wardani, Anastasya Yuntia Eka Widyaningsih Widyaningsih, Widyaningsih Zara Fadhilla Firdaus