DAMPAK DIMENSI TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

Manich ; Tesalonika Avemaria Ineari ; Weli ; Weli
Dinamika Akuntansi Keuangan dan Perbankan 📅 2024 Vol 12, No 2 🔗 DOI: 10.35315/dakp.v12i2.9760
Abstract
The purpose of this research is to analyze the impact of corporate social responsibility, as viewed from economic, environmental, and social dimensions, on tax avoidance practices. The research population comprises non-cyclical consumer sector manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. Data for this study were obtained from these companies' annual and sustainability reports. The research sample was selected using purposive sampling, resulting in 38 companies. Data analysis will involve Descriptive Statistical Analysis and Multiple Linear Regression Analysis using IBM Statistical Package for the Social Sciences (SPSS) version 25.0. The results of the data analysis indicate that only the variables related to the economic and environmental dimensions of corporate social responsibility impact tax avoidance practices. In contrast, social size does not influence tax avoidance practices.
How to Cite

Manich, et al. (2024). DAMPAK DIMENSI TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK. Dinamika Akuntansi Keuangan dan Perbankan, 12(2). https://doi.org/10.35315/dakp.v12i2.9760

Manich, Tesalonika Avemaria Ineari; Weli, Weli, "DAMPAK DIMENSI TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK," Dinamika Akuntansi Keuangan dan Perbankan, vol. 12, no. 2, 2024.

Manich, Tesalonika Avemaria Ineari; Weli, Weli. "DAMPAK DIMENSI TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK." Dinamika Akuntansi Keuangan dan Perbankan, vol. 12, no. 2, 2024.

Manich, Tesalonika Avemaria Ineari; Weli, Weli. "DAMPAK DIMENSI TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK." Dinamika Akuntansi Keuangan dan Perbankan 12, no. 2 (2024).

Manich, et al. (2024) 'DAMPAK DIMENSI TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK', Dinamika Akuntansi Keuangan dan Perbankan, 12(2). doi: 10.35315/dakp.v12i2.9760.

Manich, Tesalonika Avemaria Ineari; Weli, Weli. DAMPAK DIMENSI TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK. Dinamika Akuntansi Keuangan dan Perbankan. 2024;12(2).

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