Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance

Badriyah, Siti (2024) Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

This research aims to determine the effect of corporate social responsibility on tax avoidance. The type of research used in this research is quantitative research using secondary data in the form of annual reports. The analytical method used in this research consists of model selection estimation tests, correlation matrices, panel data regression analysis, and hypothesis testing which is processed with the help of E-Views 12 software. The number of samples in this research was 144 samples over 4 years originating from 36 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. Based on the results of tests that have been carried out, corporate social responsibility consists of CSR in the economic dimension, CSR in the social dimension, and CSR in the environmental dimension. The economic dimension of CSR has no effect on tax avoidance, the social dimension of CSR has no effect on tax avoidance, the environmental dimension of CSR has no effect on tax avoidance.

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