PENGARUH SIZE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE

Dewinda Amalia Syahputeri
Teguh Erawati

Kajian Bisnis STIE Widya Wiwaha
Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS

Taxes are the biggest income for the State. But on the other hand, the companyconsiders taxes to be a burden that can reduce corporate profits. Due to thesedifferences, companies take advantage of loopholes in the Act to carry out taxevasion. This study aims to determine and analyze the effect of size and CSRon tax avoidance. The nature of this research uses quantitative and the dataused is secondary data with the sampling technique using purposive sampling.This study uses manufacturing companies in the consumer goods sector listedon the IDX in 2016-2019 as samples. Based on this method, 18 companieswere obtained. The results of this study indicate that CSR has no effect on taxavoidance, while company size has a negative effect on tax avoidance.