Pengaruh ukuran perusahaan, corporate social responsibility, dan kinerja keuangan terhadap tax avoidance pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia periode 2019-2025
DOI:
https://doi.org/10.26905/j.bijak.v8i2.17735Keywords:
Corporate Social Responsibility, financial performance, firm size, tax avoidance.Abstract
This study aims to analyze the effect of firm size, Corporate Social Responsibility (CSR), and financial performance on tax avoidance among industrial sector companies listed on the Indonesia Stock Exchange during 2019–2025. This study employs a quantitative approach with a causal associative research design. Data were obtained from annual financial reports and sustainability reports published through the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 24 companies with 175 observations. Data were analyzed using panel data regression with EViews. The Chow and Hausman tests indicated that the Fixed Effect Model (FEM) was the most appropriate estimation model. The results show that firm size, CSR disclosure, and financial performance each have a significant effect on tax avoidance, and the three variables jointly have a significant effect on tax avoidance. These findings are consistent with Agency Theory and are expected to provide considerations for the government in strengthening tax supervision and serve as a reference for companies in formulating tax policies that consider corporate governance and social responsibility.
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