Article Per Year (5 Year)
p-Index From 2021 - 2026
3.907
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Tataloka SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Jurnal Ekonomi Pembangunan Jurnal Ilmiah Edunomika (JIE) Sricommerce: Journal of Sriwijaya Community Services AKM: Aksi Kepada Masyarakat PAKDEMAS : Jurnal Pengabdian Kepada Masyarakat Jurnal Perspektif Pembiayaan dan Pembangunan Daerah JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Pena Dimas: Jurnal Pengabdian Masyarakat Jurnal Informatika Ekonomi Bisnis Jurnal Kebijakan Ekonomi dan Keuangan IIJSE Jurnal Ekonomi Pembangunan
Sukanto Sukanto
Department Of Development Economics, Faculty Of Economics, Sriwijaya University, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 31 Documents
Search

 1   2   3   4 
The Effect of Corporate Social Responsibility (CSR) And Company Size on Tax Avoidance (Case Study of Companies in All Sectors Listed on the Indonesia Stock Exchange for the Period 2019-2023) Ayu Aprina; Tertiarto Wahyudi; Sukanto Sukanto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6524

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR), Capital Intensity, Gender Diversity, and Company Size on tax avoidance. The main theoretical framework used includes stakeholder theory, legitimacy theory, and Stewardship theory. Secondary data used were obtained from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The study population includes all companies listed on the Indonesia Stock Exchange (IDX) during that period, with a purposive sampling technique. The sample consisted of 30 companies with a research period of five years, resulting in a total of 150 observations. The results of the study indicate that CSR and company size affect tax avoidance.
Co-Authors Abdul Bashir ABDUL BASHIR, ABDUL Adnan, Nazeli Akhmad Fauzi Alghifari Mahdi Igamo Anna Yulianita Arika kurniawan Ayu Aprina Azwardi Azwardi Azwardi Azwardi Azwardi Azwardi Azwardi Azwardi Bambang Bemby Bambang Juanda Bernadette Robiani Bernadette Robiani Chodijah, Rosmiyati Chodijah, Rosmiyati Deassy Apriani Deassy Apriani Delovarova, Leila F. Didik Susetyo Dirta Pratama Atiyatna Dwi Darma Puspita Sari Feny Marissa Geminata, Muhammad Arumbinang Habibi, Muhammad Ammar Hamira Hamira Hamira, Hamira Hanny Tri Putri Heryadi Heryadi Ichsan Hamidi Ishak, Zulkarnain Liliana Liliana Liliana Liliana Luthfi, M. Ihsanuddin Marcheline, Monica Mardalena Mardalena Mardalena Mardalena Marwa, Taufi Marwa, Taufiq Muhammad Arsy Quraisyhab Mukhlis Mukhlis Mukhlis Mukhlis Nazeli Adnan Putri Indah Lestari Rasyida Pertiwi Rosada Sintya Dwi Sri Andaiyani Sri Mulatsih Suhel Suhel Syaputri, Febianti Danu Taufiq Taufiq Taufiq Taufiq Tertiarto Wahyudi Yunisvita Yunisvita Yunisvita, Y