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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Indonesian Journal of Economics, Social, and Humanities Diklat Review : Jurnal manajemen pendidikan dan pelatihan JURNAL AKUNTANSI Journal of Contemporary Accounting Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement MAHESA : Malahayati Health Student Journal SYNERGY: Jurnal Bisnis dan Manajemen CANANG: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis JIFA (Journal of Islamic Finance and Accounting)
Eka Hariyani
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Journal : Journal of Contemporary Accounting

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The effect of corporate social responsibility, profitability, independent commissioners, sales growth and capital intensity on tax avoidance Faradisty, Astrid; Hariyani, Eka; Wiguna, Meilda
Journal of Contemporary Accounting Volume 1 Issue 3, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss3.art3

Abstract

This study aims to examine and determine the effect of corporate social responsibility, profitability, independent commissioner and sales growth on tax avoidance.The sampling method used in this study was the purposive sampling method for the period 2015-2017 in the Indonesian stock exchange at 154 manufacturing companies and 32 samples with multiple regression analysis. The results shows that the variables of corporate social responsibility, independent commissioner, and sales growth variables have an effect on tax avoidance. On the other hand, the variables of profitability and capital intensity does not affect tax avoidance. For future studies it is necessary to add an independent variable to see its effect on tax avoidance and to compare it with samples in other sectors outside manufacturing companies.
Co-Authors ', Hardi Adhitya Agri Putra Adhitya Agri Putra Aditya, Ritonga Nugraha Aisyah Nur Akhirumi Zakiah Akbari, Akhirumi Zakiah Alfiati Silfi Amanda, Serly Amani Ruhil Amries Rusli Tanjung Amries Rusli Tanjung Andreas Andreas Anisa Zerlina Anisya Yuliana Azwir Nasir Azwir Nasir Azwir Nasir Dadang Mashur Dea Mayang Nabilah, Dea Mayang Desi Rianti Desmiawaty Desmiawaty Devi Safitri Dina Pujianti Emrinaldi Nur DP EMRINALDI NUR DP Evind Glynis Famela Syamratul Aini Faradisty, Astrid Faras Rizki Ramadhan Febrina Ramadhany Ferdiansyah Ferdiansyah Ghina Ahsanatul Giovanni Riand Hardi Hardi Hardi ' Hardi Hardi Hardi Hardi, Hardi Herman Herman Id’ha, Harmayanda Indriani Dwie Riefni Isaneni, Isaneni Jannah, Nurriya Miftachul Jessy Rhutsye permata Sari Sumolang Kamaliah Kamaliah Kardilla Shinta Khairah Ummami Kristina - Lestari, Dinda Liya Juniati Marlina Marlina Mayarni Mayarni Meilda Wiguna Meri, Handayani Mimin Sundari Nasution Musadad Musadad Nasrizal Nasrizal Nita Wahyuni Noprial Valenra Maksyur, Noprial Valenra Norfaliza - Normita Normita Nova Nayoan, Nova Novita Indrawati Nur Atika Aini, Nur Atika Nur Azlina Nurazlina Nurazlina Oktari, Vera Poppy Nurmayanti Putri Dwi Nurhidayati Raja Adri Satriawan S. Raja Adri Satriawan Surya Ria Nelly Sari Rian Noprizal Ridho Kurniawan Ridwan Manda Putra Riska Natariasari Riska Natariasari Risky Arya Putri Rizke Maulina Rizky Darmawan Rohida Utami Monats Rosmayani Rosmayani Ruhul Fitrios Ryan Patria Ruli Setyawan, Hari Silviani, Amanda Agnes Siti Aisyah Siti Alfisa Sri Indriani Supriono Supriono Supriono Surya Adri Satriawan Raja Taufeni Taufik Tia Radhiah Topan Surya Perdana Trino Rizandi Ulfa Afifah, Ulfa Vince Ratnawati Vini Destriyani Windy Wulandari Yesi Mutia Basri Yonanda Oriza, Yonanda Yudha Kurniawan Yusralaini Yusralaini Zainal Abidin Zein Zirman Zirman ' Zirman - Zirman Zirman Zirman Zirman, Zirman