文章基本信息

标题：EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITY, AND PROFIT MANAGEMENT ON TAX EVASION
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作者：Dewi Kusuma Wardani ; Ratna Monica Pricillia
期刊名称：Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi
印刷版ISSN：1858-165X
电子版ISSN：2528-7672
出版年度：2019
卷号：14
期号：1
页码：56-67
DOI：10.24269/ekuilibrium.v14i1.1588
出版社：Universitas Muhammadiyah Ponorogo
摘要：This study examines the effect of Corporate Social Responsibility (CSR), profitability, and profitmanagement on tax evasion. We use manufacture company’s subsector food and beveragelisted on the Indonesia Stock Exchange (BEI) during 2012-2016, based on purposive samplingmethod was obtained 8 companies. The indicators disclosure of CSR is using Global ReportingInitiative (GRI) guideline. Variable profitability is measured by a ratio of ROA, and profitmanagement 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 haveasignificant influenceon tax evasion. profit management does not have a significant influenceon tax evasion.
关键词：CSR; profitability; profit management; and tax evasion.