UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE. ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE.
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Abstract
The research are to examine the effect of corporate social responsibility (CSR) to tax avoidance. Variables examined in this research consisted of dependent variables is tax avoidance which measured by cash effective tax rate (CETR), and independent variables is corporate social responsibility which measured by CSR disclosure. The population in this research are 15 manufacturing companies sub-sectors of food and beverages which listed on BEI (Indonesian Stock Exchange) in the period of 2012-2014. Sample were selected by purposive random sampling method and finally obtained 10 manufacturing companies that fulfill the criteria. The analysis technique used in this research is simple regression. The result of analysis show that CSR variables negative effect on tax avoidance. This means csr does not have a significant effect on tax avoidance.
| Item Type: | Article |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 21 Jun 2022 05:17 |
| Last Modified: | 21 Jun 2022 05:17 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/13948 |
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