PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN SUBSEKTOR PERTAMBANGAN BETUBARA YANG LISTING DI BEI TAHUN 2013-2017

Desita Olivia, Nik Amah

Abstract


Tax avoidance is an effort to minimize tax obligations by utilizing tax avoidance opportunities (loopholes) without violating tax laws. The purpose of this study is to determine whether there is an influence of DER and ROA on CETR which is moderated by Corporate Social Responsibility. The data used comes from annual reports and consolidated financial statements for the period of 2013 to 2017 that have been listed on the Indonesia Stock Exchange. The sampling technique is purposive sampling with a total of 47 data samples of the coal mining subsector manufacturing companies. The data analysis method used is a statistical analysis method using the SPSS application. Hypothesis test results indicate that there is no significant effect between the DER variable on CETR, but there is an influence on the ROA variable on CETR. Besides that, the authors use the CSR variable as a moderating variable that has no effect on the DER variable on CETR, but the CSR variable has an influence as a moderating variable on ROA on CETR.
Keywords: Return On Assets, Debt To Equity Ratio, Effective Tax Rates, Corporate Social Responsibility.


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