Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role?

A Firmansyah, A Arham, RA Qadri, P Wibowo, F Irawan… - Heliyon, 2022 - cell.com
This study aims to obtain empirical evidence of the effect of political connections and
investment opportunity sets on tax avoidance. In addition, the use of corporate social …

[PDF][PDF] Pengaruh karakteristik perusahaan dan corporate social responsibility terhadap penghindaran pajak

DK Wardani, R Purwaningrum - Jurnal Riset Akuntansi Dan …, 2018 - scholar.archive.org
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, pertumbuhan
penjualan, dan Corporate Social Responsibillity (CSR) terhadap penghindaran pajak pada …

[PDF][PDF] Pengaruh corporate social responsibility terhadap perencanaan agresivitas pajak

F Makhfudloh, N Herawati… - Jurnal Akuntansi Dan …, 2018 - researchgate.net
(CSR) and aggressive tax planning. The dependent variable is used in this study is
aggressive tax planning that measured using ETR (effective tax rates). The independent …

Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Leverage, Dan Struktur Kepemilikan Terhadap Agresivitas Pajak

D Setyoningrum, Z Zulaikha - Diponegoro Journal of …, 2019 - ejournal3.undip.ac.id
The study aims to examine whether corporate social responsibility, firm size, leverage,
foreign and public ownership structure affect on the tax aggressiveness. Tax aggressiveness …

The effect of corporate social responsibility, profitability, and leverage toward tax aggressiveness with size of company as moderating variable

RA Fitri, A Munandar - Binus Business Review, 2018 - journal.binus.ac.id
This research aimed to examine the influence of Corporate Social Responsibility (CSR),
profitability, and leverage toward tax aggressiveness by considering the size of the company …

Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance Dengan Gender Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan …

AK Ningrum, E Suprapti… - BALANCE: Economic …, 2018 - journal.um-surabaya.ac.id
This research is aim to provide empirical evidence of the influence of corporate social
responsibility (CSR) to tax avoidance by genderas moderating variavble. The sample is …

Tax aggressiveness seen from company characteristics and corporate social responsibility

Y Harjito, CN Sari - Journal of Auditing, Finance, and …, 2017 - journal.trunojoyo.ac.id
This study aims to analyze the effect of company characteristics and Corporate Social
Responsibility on tax aggressiveness. Dependent variable used in this research was tax …

[PDF][PDF] Pengaruh profitabilitas, ukuran perusahaan, dan good corporate governance terhadap pengungkapan corporate sosial responsibilty dan dampaknya terhadap …

FP Kuncorowati, M Miqdad, A Roziq - Jurnal Akuntansi dan Pajak, 2021 - academia.edu
This study examines the effect of Profitability, Company Size, GCG on CSR disclosure and
its impact on abnormal returns. The purpose of this study was to analyze the effect of …

[PDF][PDF] Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance pada Perusahaan Manfaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2014-2017

F Setiawati, PH Adi - Jurnal Ilmiah Akuntansi Dan …, 2020 - journal.stieputrabangsa.ac.id
ABSTRACT Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance pada
Perusahaan Manfaktur yang Terdaftar Pada B Page 1 Jurnal Ilmiah Akuntansi dan Keuangan …

Pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap pengungkapan corporate social responsibility

PR Maharani, TK Pertiwi - At-Tadbir: jurnal ilmiah manajemen, 2022 - ojs.uniska-bjm.ac.id
Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Leverage, dan Ukuran
Perusahaan terhadap Pengungkapan CSR pada perusahaan yang terdaftar di Indeks …