PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN KOMISARIS INDEPENDEN TERHADAP TINDAKAN TAX AVOIDANCE
Abstract
This study aims to analyze the influence of Corporate Social Responsibility
disclosure, profitability, leverage, firm size, and independent commissioner to the tax
avoidance. The subject in this study was manufacturing companies listed in Indonesia
Stock Exchange for the period 2013-2016. In this study, sample of 191 companies
were selected using purposive sampling. Analysis tool used in this study is the
Multiple Linear Regression Analysis.
Based on the analysis that has been made the result is profitability
significantly having a negative influence on tax avoidance.