Browsing by Author "Gani, Diki Abdul"

Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    THE INFLUENCE OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND COMPANY SIZE ON TAX AVOIDANCE
    (Solid State Technology Volume: 63 Issue: 3, 2020) Gani, Diki Abdul; Lupita, Dinda; Agustin, Riny; Agustina, Tia; Barus, Irene Sukma Lestari
    This research finds to determine whether corporate social responsibility and company size has a significant positive or negative influence on tax avoidance in mining companies listed on the IDX for the 2014-2018 period. This research using quantitative methods, secondary data. Data collection techniques on mining companies obtained from the website www.idx.co.id. Sample method using purposive sampling technique. Research methods using regression panel data and multiple linear regression. Model Effect Common good results for regression panel data. The test results show that partially CSR disclosure and Company Size has no influence on tax avoidance. Simultaneously, CSR Disclosure and Company Size are not able to influence tax avoidance.