Open AccessPengungkapan Corporate Social Responsibility dan Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi
Author(s) -
Ni Made Artini,
Putu Ery Setiawan
Publication year - 2021
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2021.v31.i09.p10
Subject(s) - nonprobability sampling , profitability index , moderation , corporate social responsibility , stock exchange , tax avoidance , accounting , business , regression analysis , business administration , psychology , double taxation , social psychology , statistics , finance , mathematics , political science , medicine , public relations , environmental health , population
This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) on tax avoidance with profitability as a moderating variable. This research was conducted at mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The number of observations of 75 samples obtained through nonprobability sampling method with purposive sampling technique. Data collection was carried out by non-participant observation method. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that CSR disclosure had a negative effect on tax avoidance. Profitability as a moderating variable is able to moderate the effect of CSR disclosure on tax avoidance.
Keywords: Corporate Social Responsibility; Profitability; Tax Avoidance.