Effect Of CSR and Company Size On Tax Avoidance In Sub-Sector Companies Registered On The IDX
Keywords:
disclosure of corporate social responsibility, company size. , tax avoidanceAbstract
This research aims to determine "The Influence of Corporate Social Responsibility Disclosure and Company Size on Tax Avoidance in Coal Mining Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period". The research design used in this research is an associative method with a quantitative approach. The population in this research is all financial reports of coal mining sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population in this research is 32 companies included in the Coal Mining company sub-sector for the 2018-2022 period. The sample in this study consisted of 15 companies, which over a 5 year period amounted to 75 observation data. The results of this research show that Disclosure of Corporate Social Responsibility partially has a significant effect on Tax Avoidance, Company Size partially has a significant effect on Tax Avoidance, Disclosure of Corporate Social Responsibility and Company Size simultaneously have a significant effect on the Tax Avoidance variable.
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