PENGARUH PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY (CSR) TERHADAP PENGHINDARAN PAJAK PERUSAHAAN PUBLIK DI INDONESIA
DOI:
https://doi.org/10.32424/jeba.v20i1.1314Abstract
Pajak dan tanggung jawab sosial perusahaan (CSR) telah memberikan kontribusi terhadap kesejahteraan sosial. Apakah kemiripan ini dipandang sama oleh perusahaan sehingga terdapat pengaruh positif tingkat aktivitas CSR terhadap pembayaran pajak, atau apakah karena kemiripan ini membuat perusahaan-perusahaan dengan aktivitas CSR yang tinggi justru mengurangi beban pajaknya melalui aktivitas penghindaran pajak? Studi ini mencoba untuk menjawab pertanyaan tersebut dengan menguji hubungan antara aktivitas CSR dan penghindaran pajak perusahaan-perusahaan publik di Indonesia. Hasil studi menunjukkan bahwa analisis regresi berganda tidak memberikan bukti yang signifikan mengenai hubungan antara aktivitas CSR dan penghindaran pajak.
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