Antecedents and Consequences of Corporate Social Responsibility for Tax Avoidance

Kiryanto Kiryanto, Indah Indriyani

Abstract


This study aims to determine the influence of corporate governance and profit management variables on tax avoidance through corporate social responsibility. Tax avoidance is important to pay attention to because it affects state revenues which will be used in the context of community prosperity. The population used in this study were companies registered as participants in CGPI in 2015-201. The sampling method in this study used the purposive sampling method which was then obtained by 71 company samples. The analysis technique used in this study is using the SPSS program version 20.0. The results of this study show that corporate governance has a positive and significant effect on CSR disclosure, but profit management does not have a significant effect on CSR disclosure. In addition, corporate governance and CSR disclosure do not have a significant effect on tax avoidance, while profit management has a significant positive effect on tax avoidance. The mediation results in this study show that CSR disclosure mediates significantly the influence of corporate governance on tax avoidance, while CSR disclosure does not significantly mediate the effect of profit management on tax avoidance.


Keywords


Corporate Social Responsibility; Tax Avoidance; Earnings Management; Firms Value

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References


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DOI: http://dx.doi.org/10.18415/ijmmu.v10i12.5585

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