EkoPreneur
Vol 1, No 2 (2019): EkoPreneur

PERAN KINERJA LABA DALAM MEMODERASI PENGARUH ANTARA CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK

Adhitya Putri Pratiwi (Universitas Pamulang)
Ani Kusumaningsih (Universitas Pamulang)

Article Info

Publish Date
26 Aug 2020

Abstract

This research aims to determine the role of earnings performance in moderating the influence of Corporate Social Responsibility to Tax Avoidance. The research methode used was the Analytical Causal Associative with a sample size of 31 mining sector companies listed on Indonesia Stock Exchange in 2015-2018. Data collected in this research  are secondary data using non-participant observation with the analysis tool E-views 9. Based on the results of the reasearch, it was found that Corporate Social Responsibility affects tax avoidance and earning performance is able to strengthen the influence beetwen Corporate Social Responsibility On Tax Avoidance. Keywords : Corporate Social Responsibility, Profit Performance, Tax Avoidance

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Journal Info
EkoPreneur
Website

Abbrev

EPR

Publisher

Universitas Pamulang

Subject

Economics, Econometrics & Finance

Description

EkoPreneur is a scientific research publication published by LPPM Pamulang University, on a semi annual basis every six months in December and June, intending to become a medium of communication, and disseminating scientific information between the campus and its stakeholders. Research studies ...