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INDONESIA
Indonesian Journal of Auditing and Accounting
Published by Institut Akuntan Publik Indonesia
ISSN : -     EISSN : 30326273     DOI : https://doi.org/10.71188/ijaa
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
IJAA (Indonesian Journal of Auditing and Accounting) e-ISSSN 3032-6273 adalah jurnal yang dikelola oleh Institut Akuntan Publik Indonesia (IAPI). Jurnal ini diharapkan menjadi wadah bagi para akademisi dan praktisi Akuntansi dan Audit untuk mempublikasikan hasil penelitiannya. IJAA menerbitkan 2 edisi setiap tahunnya pada bulan Januari dan Juli. Artikel yang diterbitkan adalah karya penulis sendiri dan belum pernah dipublikasikan di jurnal dan media mana pun.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 41 Documents
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From Good Deeds to Tax Strategies: The Interplay of CSR, Profitability, and Leverage on Tax Avoidance in Indonesia Ghozali, Raden Roro Diana Atika; Anandita, Rissa; Hanum, Naila; apip
Indonesian Journal of Auditing and Accounting Vol 3 No 1 (2026): Januari 2026
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v3i1.157

Abstract

This research investigates the influence of Corporate Social Responsibility, profitability, and leverage on tax avoidance strategies within Indonesian companies listed in the Bloomberg FEB Undip database between 2016 and 2023. Tax avoidance is quantified using the Cash Effective Tax Rate. The study employed purposive sampling to select its sample. Findings indicate that CSR, profitability, and leverage have not been the primary determinants of tax avoidance behavior among Indonesian companies. Furthermore, the study observed considerable variability in CSR and leverage disclosures, alongside a tendency towards significant tax avoidance in certain firms.

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