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All Journal Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi
Ratna Monica Pricillia
Universitas Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance

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EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITY, AND PROFIT MANAGEMENT ON TAX EVASION Dewi Kusuma Wardani; Ratna Monica Pricillia
Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Vol 14, No 1 (2019): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.784 KB) | DOI: 10.24269/ekuilibrium.v14i1.1588

Abstract

This study examines the effect of Corporate Social Responsibility (CSR), profitability, and profit management on tax evasion. We use manufacture company’s subsector food and beverage listed on the Indonesia Stock Exchange (BEI) during 2012-2016, based on purposive sampling method was obtained 8 companies. The indicators disclosure of CSR is using Global Reporting Initiative (GRI) guideline. Variable profitability is measured by a ratio of ROA, and profit management is measured by discretionary accrual. The dependent variable is proxy by CETR. We use multiple linear regression method. The result shows that the CSR and profitability have asignificant influenceon tax evasion. profit management does not have a significant influence on tax evasion. 
Co-Authors Dewi Kusuma Wardani