EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITY, AND PROFIT MANAGEMENT ON TAX EVASION
This study examines the effect of Corporate Social Responsibility (CSR), profitability, and profit management on tax evasion. We use manufacture company’s subsector food and beverage listed on the Indonesia Stock Exchange (BEI) during 2012-2016, based on purposive sampling method was obtained 8 comp...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Muhammadiyah Ponorogo
2019-03-01
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| Series: | Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi |
| Subjects: | |
| Online Access: | http://journal.umpo.ac.id/index.php/ekuilibrium/article/view/1588 |
| _version_ | 1811266962798411776 |
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| author | Dewi Kusuma Wardani Ratna Monica Pricillia |
| author_facet | Dewi Kusuma Wardani Ratna Monica Pricillia |
| author_sort | Dewi Kusuma Wardani |
| collection | DOAJ |
| description | This study examines the effect of Corporate Social Responsibility (CSR), profitability, and profit management on tax evasion. We use manufacture company’s subsector food and beverage listed on the Indonesia Stock Exchange (BEI) during 2012-2016, based on purposive sampling method was obtained 8 companies. The indicators disclosure of CSR is using Global Reporting Initiative (GRI) guideline. Variable profitability is measured by a ratio of ROA, and profit management is measured by discretionary accrual. The dependent variable is proxy by CETR. We use multiple linear regression method. The result shows that the CSR and profitability have asignificant influenceon tax evasion. profit management does not have a significant influence on tax evasion. |
| first_indexed | 2024-04-12T20:52:47Z |
| format | Article |
| id | doaj.art-a5db437113434cf4aabd979f38b621ea |
| institution | Directory Open Access Journal |
| issn | 1858-165X 2528-7672 |
| language | Indonesian |
| last_indexed | 2024-04-12T20:52:47Z |
| publishDate | 2019-03-01 |
| publisher | Universitas Muhammadiyah Ponorogo |
| record_format | Article |
| series | Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi |
| spelling | doaj.art-a5db437113434cf4aabd979f38b621ea2022-12-22T03:17:04ZindUniversitas Muhammadiyah PonorogoEkuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi1858-165X2528-76722019-03-01141566710.24269/ekuilibrium.v14i1.1588847EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITY, AND PROFIT MANAGEMENT ON TAX EVASIONDewi Kusuma WardaniRatna Monica PricilliaThis study examines the effect of Corporate Social Responsibility (CSR), profitability, and profit management on tax evasion. We use manufacture company’s subsector food and beverage listed on the Indonesia Stock Exchange (BEI) during 2012-2016, based on purposive sampling method was obtained 8 companies. The indicators disclosure of CSR is using Global Reporting Initiative (GRI) guideline. Variable profitability is measured by a ratio of ROA, and profit management is measured by discretionary accrual. The dependent variable is proxy by CETR. We use multiple linear regression method. The result shows that the CSR and profitability have asignificant influenceon tax evasion. profit management does not have a significant influence on tax evasion.http://journal.umpo.ac.id/index.php/ekuilibrium/article/view/1588CSR, profitability, earnings management, and tax avoidance. |
| spellingShingle | Dewi Kusuma Wardani Ratna Monica Pricillia EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITY, AND PROFIT MANAGEMENT ON TAX EVASION Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi CSR, profitability, earnings management, and tax avoidance. |
| title | EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITY, AND PROFIT MANAGEMENT ON TAX EVASION |
| title_full | EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITY, AND PROFIT MANAGEMENT ON TAX EVASION |
| title_fullStr | EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITY, AND PROFIT MANAGEMENT ON TAX EVASION |
| title_full_unstemmed | EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITY, AND PROFIT MANAGEMENT ON TAX EVASION |
| title_short | EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITY, AND PROFIT MANAGEMENT ON TAX EVASION |
| title_sort | effect of corporate social responsibility csr profitability and profit management on tax evasion |
| topic | CSR, profitability, earnings management, and tax avoidance. |
| url | http://journal.umpo.ac.id/index.php/ekuilibrium/article/view/1588 |
| work_keys_str_mv | AT dewikusumawardani effectofcorporatesocialresponsibilitycsrprofitabilityandprofitmanagementontaxevasion AT ratnamonicapricillia effectofcorporatesocialresponsibilitycsrprofitabilityandprofitmanagementontaxevasion |