Pengungkapan Corporate Social Responsibility dan Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi

Ni Made Artini (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
Putu Ery Setiawan (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)

E-JURNAL AKUNTANSI
Vol 31 No 9 (2021)

This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) on tax avoidance with profitability as a moderating variable. This research was conducted at mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The number of observations of 75 samples obtained through nonprobability sampling method with purposive sampling technique. Data collection was carried out by non-participant observation method. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that CSR disclosure had a negative effect on tax avoidance. Profitability as a moderating variable is able to moderate the effect of CSR disclosure on tax avoidance. Keywords: Corporate Social Responsibility; Profitability; Tax Avoidance.