ARCHIVES
VOL. 5, ISSUE 3 (2023)
The influence of corporate social responsibility on tax avoidance in manufacturing companies in Indonesia 2020-2022
Authors
M Firdaus Aninzia Ulhaq, Dul Muid
Abstract
This research highlights companies' Corporate Social Responsibility
(CSR) in paying their taxes according to their obligations. Tax avoidance practices
can harm the country and society; therefore, more stringent efforts are needed
to address this issue. This study focuses on manufacturing companies listed on
the Indonesian Stock Exchange (BEI), totaling 41 companies from 2020 to 2022.
The sampling technique used in this study was purposive sampling. The hypothesis
testing employed the determination test (F-test) and t-test. The research
findings show no relationship between CSR and firm Size with tax avoidance but a
positive relationship between Return on Assets (ROA) and tax avoidance efforts.
These results are consistent with previous research and indicate the importance
of corporate awareness regarding the significance of paying taxes fairly and Honestly.
Download
Pages:15-20
How to cite this article:
M Firdaus Aninzia Ulhaq, Dul Muid "The influence of corporate social responsibility on tax avoidance in manufacturing companies in Indonesia 2020-2022". International Journal of Finance and Commerce, Vol 5, Issue 3, 2023, Pages 15-20
Download Author Certificate
Please enter the email address corresponding to this article submission to download your certificate.