Authors:

Ni Made Artini, Putu Ery Setiawan

Abstract:

“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.”

Keywords

Corporate Social Responsibility; Profitability; Tax Avoidance.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-68649

Published

2021-09-25

How To Cite

ARTINI, Ni Made; SETIAWAN, Putu Ery. Pengungkapan Corporate Social Responsibility dan Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi.E-Jurnal Akuntansi, [S.l.], v. 31, n. 9, p. 2277-2288, sep. 2021. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-68649. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2021.v31.i09.p10.

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Issue

Vol 31 No 9 (2021)

Section

Articles

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