PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE

ABSTRACT

This study aims to examine the effect of corporate social responsibility (CSR) to tax avoidance. The independent variable of this study is CSR, the dependent variable is tax avoidance, and control variable are profitability, leverage and size. CSR measured by CSR disclosure with ISO 26000 as the indicator. Profitability measured by net profit margin (NPM), leverage measured by debt to equity ratio (DER), and size measured by natural log of total assets. While tax avoidance measures by effective tax rates (ETR). The population in this study are manufacturing companies which listed on Indonesian Stock Exchange in periode of 2015-2017. The number of observations is 117 samples of research using purposive sampling method. Data ware analyzed using multiple regression analysis model. The result showed that CSR disclosure has no effect on tax avoidance.

Keywords : Corporate social responsibility disclosure (CSR), tax avoidance, profitability, leverage, size.