<![CDATA[This study examines the impact of Corporate Social Responsibility (CSR) and profitability on tax avoidance within Indonesian banking companies listed on the Indonesia Stock Exchange. Tax avoidance is a common strategy for reducing tax liabilities, yet it poses reputational risks and ethical concerns, particularly for companies with high CSR commitments. Companies engaged in CSR activities are generally perceived to uphold social responsibility, which is expected to discourage aggressive tax avoidance practices to maintain public trust. Conversely, companies with high profitability have greater resources and incentives to engage in tax planning strategies to maximize net profit. Using a quantitative approach with secondary data from financial reports and CSR disclosures, this study applies multiple regression analysis to determine the influence of CSR and profitability on tax avoidance. The results indicate that CSR negatively impacts tax avoidance, suggesting that companies with strong CSR commitments tend to avoid aggressive tax planning to align with their ethical responsibilities. On the other hand, profitability has a positive relationship with tax avoidance, as more profitable companies are more likely to engage in tax reduction strategies. These findings contribute to understanding the ethical dimensions of tax avoidance and provide insights into how CSR can be an effective mechanism for enhancing corporate tax compliance.]]>
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