Increased Tax Avoidance By Leverage Through Corporate Social Responsibility Disclosure

Victor Pattiasina (Fakultas Ekonomi dan Bisnis Universitas Yapis Papua, Indonesia)
Fajar Rina Sejati (Fakultas Ekonomi dan Bisnis Universitas Yapis Papua, Indonesia)
Muhamad Yamin Noch (Fakultas Ekonomi dan Bisnis Universitas Yapis Papua, Indonesia)
Muhamad Aldrin Akbar (Fakultas Ekonomi dan Bisnis Universitas Yapis Papua, Indonesia)
Septyana Prasetyaningrum (Fakultas Ekonomi dan Bisnis Universitas Yapis Papua, Indonesia)
Nur Fitriani Nugrohowati (Fakultas Ekonomi dan Bisnis Universitas Yapis Papua, Indonesia)
Eduard Yohannis Tamaela (STIA Said Perintah)

E-JURNAL AKUNTANSI
Vol 31 No 2 (2021)

This study aims at examining and analysing the effect of leverage on tax avoidance. The moderating variable is disclosing corporate social responsibility. The population in the current study is manufacturing companies in the consumer goods industry sector. The companies were listed on the Indonesia Stock Exchange (ISE) from 2013 to 2017. To examine the hypotheses, Moderation Regression Analysis (MRA) was applied. The results prove that leverage has a positive and significant effect on tax avoidance. Moreover, the corporate social responsibility disclosure is proven to strengthen the effect of leverage on tax avoidance. Keywords: Leverage; Tax Avoidance; Corporate Social Responsibility.