The Influence of Disclosure of Corporate Social Responsibility (CSR) and Company Size on Tax Avoidance

Authors

  • Diki Abdul Gani*, Dinda Lupita, Riny Agustin, Tia Agustina, Irene Sukma Lestari Barus, S.E.,M.Si

Abstract

This research finds to determine whether corporate social responsibility and company size has a significant positive or negative influence on tax avoidance in mining companies listed on the IDX for the 2014-2018 period. This research using quantitative methods, secondary data. Data collection techniques on mining companies obtained from the website www.idx.co.id. Sample method using purposive sampling technique. Research methods using regression panel data and multiple linear regression. Model Effect Common good results for regression panel data. The test results show that partially CSR disclosure and Company Size has no influence on tax avoidance. Simultaneously, CSR Disclosure and Company Size are not able to influence tax avoidance.

 

Published

2020-12-04

Issue

Section

Articles