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All Journal Jurnal Ekonomi
Russel Richard Michael Frans
Universitas Advent Indonesia
Economics, Econometrics & Finance

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THE EFFECT OF SALES AND CORPORATE SOCIAL RESPONSIBILITY ON THE TAX PLANNING SECTOR LQ45 FOR THE 2020-2021 PERIOD Russel Richard Michael Frans; Ronny Buha Sihotang
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

The study was conducted to confirm the effect of sales and corporate social responsibility on LQ45 company tax planning during two years of research for thirty-nine companies with a total of seventy-eight samples using purposive sampling in the collection method. Researchers used the descriptive analysis method with multiple linear regression. The results show that sales have a significant positive effect on tax planning, and corporate social responsibility has no impact on tax planning; simultaneously, sales and corporate social responsibility affect tax planning.
Co-Authors Ronny Buha Sihotang