Analisis Financial Distress Memediasi Pengaruh Corporate Social Responsibility (CSR) terhadap Tax Avoidance

Nadiva Mutiara Lestari, Muhamad Agus Sudrajat, Maya Novitasari

Abstract


The research objective is to analyze the effect of CSR on financial distress and tax avoidance, as well as the ability of financial distress in mediating the effect of CSR on tax avoidance. The purposive sampling method was applied in the sample selection so that 204 sample data of consumer goods companies listed on the IDX were obtained. Data obtained from secondary data financial reports and annual reports of consumer goods companies in 2019-2023. This study uses quantitative research methodology. Multiple linear regression analysis with the help of SPSS software version 25 and mediation test with Sobel test online calculator (https://quantpsy.org). The results of this research are CSR has no effect on tax avoidance and financial distress, financial distress has a negative effect on tax avoidance, and financial distress is not able to mediate the effect of CSR on tax avoidance.

 Keywords: Corporate Social Responsibility (CSR), financial distress, tax avoidance

 


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References


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