Analisis Peran Corporate Social Responsibility Terhadap Kecenderungan Perusahaan Mengambil Keputusan Penghindaran Pajak

Nadya Tia Kirana; Wahyu Helmy Dimayanti Sukiswo

doi:10.37479/jeej.v7i1.26297

Analisis Peran Corporate Social Responsibility Terhadap Kecenderungan Perusahaan Mengambil Keputusan Penghindaran Pajak

Nadya Tia Kirana, Wahyu Helmy Dimayanti Sukiswo

Abstract

This study aims to investigate how corporate social responsibility influences the practice of tax avoidance. The method used in this research is a quantitative method with secondary data obtained from the Indonesia Stock Exchange website and the official websites of related companies. The test indicates that corporate social responsibility has a positive effect on tax avoidance in infrastructure sector companies Iisted on the Indonesia Stock Exchange in 2020 untill 2022. Therefore, it can be concluded that CSR activities reflect the company’s commitment to social, environmental, and economic aspects resulting from the company’s operations. Carrying out CSR activities will encourage companies to act transparently and comply with applicable laws, so that they tend to avoid practices that are unethical or contrary to company values, such as tax avoidance practices.

Keywords

Corporate Social Responsibility; Tax Avoidance

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DOI: https://doi.org/10.37479/jeej.v7i1.26297