ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KONEKSI POLITIK DAN LEVERAGE TERHADAP TAX AVOIDANCE

BRENDA SEPTIANA B1031161075 Septiana

Abstract


Abstract

This study aims to examine and provide empirical evidence regarding the effect of corporate social responsibility(CSR), political connections, and leverage on tax avoidance. This research was conducted the mining companies listed on the Indonesia Stock Exchange in 2016-2018. The data was processed using Eviews 10 program to obtain a comprehensive picture of the relationship between one variable with another variable. The sample in this study consisted of 14 companies for 3 years from 2011-2015 with purposive sampling as a sampling method. The results of this study indicate that political connections have a significant positive effect on tax avoidance, while corporate social responsibility and leverage have no effect because they are not significant to tax avoidance.

Keywords: Corporate Social Responsibility(CSR), Political Connections, Leverage, Tax Avoidance


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