Journal of Applied Business, Taxation and Economics Reseach
Vol. 2 No. 3 (2023): February 2023

The Influence of Corporate Social Responsibility on Tax Avoidance

Fransisco Pandapotan (Universitas Mercu Buana)



Article Info

Publish Date
28 Feb 2023

Abstract

Tax avoidance is an action to minimize the tax expense because tax is a burden which reduces profits. This research is conducted to investigate how corporate social responsibility affects on tax avoidance empirically. This is classified as causal research with quantitative approach. The population used in this research is all consumer goods manufacturing companies which are registered in Indonesia Stock Exchange period 2019-2020 with a purposive sampling technique to obtain 49 samples after outliers. All of the data samples were taken from the annual reports and financial statements. Multiple linear regression analysis is used to test the effect of corporate social responsibility on tax avoidance using the SPSS version 22. The result of this research shows that corporate social responsibility positively and significantly affects tax avoidance.

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Journal Info

Abbrev

jabter

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal aims to take part in the advancement of knowledge in economics and business by publishing high quality research on contemporary trends in economics and business in emerging markets or countries. As the journal main horizon is to embrace contemporary trends in applied business, taxation, ...