Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
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This Author published in this journals
All Journal Journal of Applied Business, Taxation and Economics Reseach Neo Journal of economy and social humanities
Fransisco Pandapotan
Universitas Mercu Buana
Humanities Economics, Econometrics & Finance Social Sciences

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The Influence of Corporate Social Responsibility on Tax Avoidance Fransisco Pandapotan
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i3.158

Abstract

Tax avoidance is an action to minimize the tax expense because tax is a burden which reduces profits. This research is conducted to investigate how corporate social responsibility affects on tax avoidance empirically. This is classified as causal research with quantitative approach. The population used in this research is all consumer goods manufacturing companies which are registered in Indonesia Stock Exchange period 2019-2020 with a purposive sampling technique to obtain 49 samples after outliers. All of the data samples were taken from the annual reports and financial statements. Multiple linear regression analysis is used to test the effect of corporate social responsibility on tax avoidance using the SPSS version 22. The result of this research shows that corporate social responsibility positively and significantly affects tax avoidance.
Internal Control, Audit Quality, and Tax Avoidance: Evidence from Property and Real Estates Fransisco Pandapotan; Fitria Puspitasari; Alfina Maharani
Neo Journal of economy and social humanities Vol 2 No 2 (2023): Neo Journal of Economy and Social Humanities, June 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i2.98

Abstract

Even though taxpayers are given a trust to calculate, pay, and report their taxations to the government under self-assessment system, the practice of tax avoidance is still high. Comparing to tax evasion, tax avoidance is a practice that is legally done by management in order to pay minimum taxes. However, this is in contrast with the government that wants maximum payment of taxes from taxpayers. This research is conducted to see the factors affecting tax avoidance. Those determinants are internal control and audit quality. The population of this research is property and real estate companies which are listed in Indonesia Stock Exchange period 2020 and 2021 with a purposive sampling technique, so that there are 48 samples used. According to the results of multiple linear regression by SPSS 22, the findings of this research are internal control and audit quality have negative and significant effects on tax avoidance
Co-Authors Alfina Maharani Fitria Puspitasari