Authors:

I Gusti Ayu Dwi Cahya Dewanti, I Ketut Sujana

Abstract:

“The results of the study show that firm size of company does not affect tax avoidance because the size of a company that is measured through total assets owned does not affect the company’s decision to take tax avoidance actions. Leverage does not affect tax avoidance because the higher the level of debt of a company, it will not affect the practice of tax avoidance. Profitability has a negative effect on tax avoidance because the higher the value of corporate profitability, the lower the tendency for companies to take tax avoidance actions. CSR has a negative effect on tax avoidance, this is in accordance with the legitimacy theory which states that the company in maintaining its survival always strives to gain legitimacy or good recognition from its stakeholders. The higher the level of CSR disclosure of a company, the more the company avoids the existence of tax avoidance actions. Keywords: Company size, corporate social responsibility, profitability, leverage, tax avoidance.”

Keywords

Company size, corporate social responsibility, profitability, leverage, tax avoidance.

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-47848

Published

2019-07-10

How To Cite

CAHYA DEWANTI, I Gusti Ayu Dwi; SUJANA, I Ketut. Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Profitabilitas dan Leverage pada Tax Avoidance.E-Jurnal Akuntansi, [S.l.], v. 28, n. 1, p. 377 - 406, july 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-47848. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2019.v28.i01.p15.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 28 No 1 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License