INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, TAX LOSS COMPENSATION AND SALES GROWTH ON TAX AVOIDANCE
Abstract
This study aims to test and obtain empirical evidence of the effect of corporate social responsibility, tax loss compensation and sales growth on tax avoidance. Sampling using purposive sampling method obtained a sample of 19 companies with 95 data. The population in this study are manufacturing companies in the consumer goods industry sector in IDX for the 2016–2020 finacial year. The regression method of this study is multiple liner regression. The regression results show that there is not significant relationship between corporate social responsibility, tax loss compensation and corporate tax avoidance. This means that the size of CSR disclosure and the existence of a tax loss compensation facility in the company have no effect on the level of tax avoidance in manufacturing companies in the consumer goods industry sector. And the regression results show that there is significant relationship between sales growth and corporate tax avoidance. This means that the size of the sales growth in the company have effect on the level of tax avoidance in manufacturing companies in the consumer goods industry sector.
Keywords: Corporate Social Responsibility, Tax Loss Compansation, Sales Growth, Tax Avoidance
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