PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE

Betty Augustina Siti Nurlaela, Kartika Hendra

Sari


The purpose of this study to determine The Influence Of Corporate Characteristics To Tax Avoidance And To Determine The Influence of Corporate Social Responsibility (CSR) to Tax Avoidance. This study is a study by taking an annual sample of manufacturing companies listed on the BEI during 2013 to 2015, with a sample size of 36 companies. The data used in this study is the company's financial statements in the period 2013-2015. Based on the results of analysis by using SPSS 23.0 for Windows obtained results that test the hypothesis in this study concluded that the variables used in this study influence the variable fixed either partially or jointly. From the results of the discussion and research conducted then the researcher can conclude that the CSR variable is the most give effect to the manufacturing company that made the sample

Kata Kunci


Influence, Characteristics, Corporate

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Referensi


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