PENGARUH PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK

Abstract

This research is aimed to analyze and to test the influence of profitability and CSR disclosure to the tax evasion.. While the sample research using manufacturing industry sector of consumer goods listed on the Indonesia Stock Exchange period 2014-2016. Data collection techniques in this study using an annual report. Data types use documentary data. The research method is quantitative, while the analysis technique using multiple linear regression analysis. The result of the research shows that the coefficient of determination is 27.7%, and each of the profitability and disclosure variables of CSR has a significant influence on tax avoidance. Profitability variables have a positive and significant impact on tax evasion, which means profitability is an indicator that reflects the company's financial performance, the greater the profits obtained by the company, so the tax burden is lower, and CSR disclosure has a negative and significant effect on tax avoidance, running CSR acts aggressively against taxes, it will make the company lose its reputation in the eyes of stakeholders and will eliminate the positive impact associated with CSR activities that have been done.
Keywords: Profitability, Corporate Sosial Responsibility, tax avoidance