PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

corporate social responsibility, leverage, tax avoidance, institusional ownership

This study uses data with a sample of manufacturing companies listed on the Indonesia stock Exhange (BEI) during 2016-2019 period. Sampling was done using purpose sampling method. This study a sample of 60 company annual reports. The method used in this research is to use multiple regression analysis and moderate regression using the data analisys tol SPSS
24.0. The result of this study indicate that discloruse of Corporate Social Responsibility (CSR) has no effect on tax avoidance an leverage negative effect on tax avoidance. Institusional ownwrshipcan strengthen the effect of CSR on tax avoidance. Meanwhile, institusional ownership weakes the effect of leverage on tax avoidance.

Suryati Resti, Sri Ayem

http://jam.stieykpn.ac.id/index.php/jam/issue/view/138

STIE YKPN Yogyakarta

Agustus 2021

Sri Wahyuni

P ISSN 2621-7031
E ISSN 2621-704X

PDF

Indonesian

Text

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2021