The Effect of Disclosure of Corporate Social Responsibility and Profitability on Tax Avoidance

Nur Bariroh; Isnani Yuli  Andini

doi:10.55927/fjsr.v3i6.9782

Authors

Nur Bariroh Universitas Wiraraja
Isnani Yuli Andini Universitas Wiraraja

DOI:

https://doi.org/10.55927/fjsr.v3i6.9782

Keywords:

CSR, Profitabilitas, ROE, Tax Avoidance

Abstract

Tax Avoidance is a method or strategy used to minimize tax payments without breaking the law. This research was conducted on consumer sector manufacturing companies listed on the IDX in 2017-2021 using the purposive sumpling method and data was obtained from 30 sample companies. The research results show that partially CSR has a negative effect on Tax Avoidance, and profitability has a negative effect on Tax Avoidance. Simultaneously, CSR and profitability influence Tax Avoidance

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