Formosa Journal of Sustainable Research (FJSR)
Vol. 3 No. 6 (2024): June 2024

The Effect of Disclosure of Corporate Social Responsibility and Profitability on Tax Avoidance

Bariroh, Nur (Unknown)
Andini, Isnani Yuli (Unknown)

Article Info

Publish Date
29 Jun 2024

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

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Journal Info
Formosa Journal of Sustainable Research (FJSR)
Website

Abbrev

fjsr

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Education Industrial & Manufacturing Engineering Social Sciences

Description

Formosa Journal of Sustainable Research (FJSR) is an open access and peer-reviewed journal, published by Formosa Publisher. FJSR aims to be a dissemination platform for research result from multidisciplinary research that covers the wide spectrum of research field such as education, including ...