THE INFLUENCE OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND COMPANY SIZE ON TAX AVOIDANCE

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dc.contributor.authorGani, Diki Abdul
dc.contributor.authorLupita, Dinda
dc.contributor.authorAgustin, Riny
dc.contributor.authorAgustina, Tia
dc.contributor.authorBarus, Irene Sukma Lestari
dc.date.accessioned2021-02-22T05:46:33Z
dc.date.available2021-02-22T05:46:33Z
dc.date.issued2020
dc.description.abstractThis 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.en_US
dc.identifier.issn0038-111X
dc.identifier.urihttp://repository.widyatama.ac.id/xmlui/handle/123456789/12746
dc.language.isoenen_US
dc.publisherSolid State Technology Volume: 63 Issue: 3en_US
dc.subjectCorporate Social Responsibility Disclosureen_US
dc.subjectCompany Sizeen_US
dc.subjectTax Avoidanceen_US
dc.titleTHE INFLUENCE OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND COMPANY SIZE ON TAX AVOIDANCEen_US
dc.typeArticleen_US
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