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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Sarini, Nyoman
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Computer Science & IT Economics, Econometrics & Finance

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Moderating Profitability Through Corporate Social Responsibility for Tax Avoidance in Manufacturing Companies Wardani, Dewi Kusuma; Sarini, Nyoman
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2725

Abstract

The aim of this research is to find out how the negative influence of Corporate Social Responsibility (CSR) on Tax Avoidance is moderated by Profitability. This research discusses how manufacturing companies listed on the Indonesia Stock Exchange (BEI) avoid tax. This research is quantitative because it will process numerical data. The research objects are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) for 5 years, namely from 2017 to 2021, consisting of basic industry, miscellaneous industry and consumer groups. Annual financial reports from manufacturing companies for five years from 2017-2021 will be the main data in this research. The research results show that Corporate Social Responsibility has a positive influence on tax avoidance, and the moderating variable profitability can have a negative influence on Corporate Social Responsibility on tax avoidance.
Co-Authors Dewi Kusuma Wardani