THE EFFECT OF SALES AND CORPORATE SOCIAL RESPONSIBILITY ON THE TAX PLANNING SECTOR LQ45 FOR THE 2020-2021 PERIOD

Russel Richard Michael Frans (Universitas Advent Indonesia)
Ronny Buha Sihotang (Universitas Advent Indonesia)

Jurnal Ekonomi
Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023

The study was conducted to confirm the effect of sales and corporate social responsibility on LQ45 company tax planning during two years of research for thirty-nine companies with a total of seventy-eight samples using purposive sampling in the collection method. Researchers used the descriptive analysis method with multiple linear regression. The results show that sales have a significant positive effect on tax planning, and corporate social responsibility has no impact on tax planning; simultaneously, sales and corporate social responsibility affect tax planning.