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The Effect of Disclosure of Corporate Social Responsibility and Profitability on Tax Avoidance Bariroh, Nur; Andini, Isnani Yuli
Formosa Journal of Sustainable Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i6.9782

Abstract

Tax Avoidance is a method or strategy used to minimize tax payments without breaking the law. This research was conducted on consumer sector manufacturing companies listed on the IDX in 2017-2021 using the purposive sumpling method and data was obtained from 30 sample companies. The research results show that partially CSR has a negative effect on Tax Avoidance, and profitability has a negative effect on Tax Avoidance. Simultaneously, CSR and profitability influence Tax Avoidance