PENGARUH PROFITABILITAS DAN MANAJEMEN LABA TERHADAP TAX AVOIDANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

Lia Kusuma Dewi, Anny Widiasmara, Nik Amah

Abstract


The purpose of this study was to empirically examine the effect of profitability and earnings management on tax avoidance with corporate social responsibility as a moderating variable in manufacturing companies listed on the Indonesian Stock Exchange in 2015-2017. The data used in this research are secondary data obtained from annual reports in 2015-2017 which are listed on the Indonesian stock exchange. While the research sample collection technique uses a purposive sampling method in order to obtain a sample of 60 company annual reports. The method of data analysis uses multiple linear regression analysis and moderate regression analysis (MRA). Data were processed using SPSS Statistics Version 17 program.
The results of this research test profitability (ROA) does not affect the tax avoidance (ETR) in manufacturing companies. Earnings management has no effect on tax avoidance (ETR) in manufacturing companies, whereas corporate social responsibility (CSR) does not moderate the effect of profitability (ROA) on tax avoidance (ETR) in manufacturing companies, and corporate social responsibility (CSR) does not moderate the effect of earnings management against tax avoidance (ETR) in manufacturing companies.
Keywords: Profitability, Profit Management, Tax Avoidance, Corporate Social Responsibility


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