From Good Deeds to Tax Strategies: The Interplay of CSR, Profitability, and Leverage on Tax Avoidance in Indonesia

Penulis

  • Raden Roro Diana Atika Ghozali Tax Accounting Program Study, Applied Vocational, Diponegoro University
  • Rissa Anandita Tax Accounting Program Study, Applied Vocational, Diponegoro University
  • Naila Hanum Tax Accounting Program Study, Applied Vocational, Diponegoro University
  • apip Tax Accounting Program Study, Applied Vocational, Diponegoro University

DOI:

https://doi.org/10.71188/ijaa.v3i1.157

Abstrak

This research investigates the influence of Corporate Social Responsibility, profitability, and leverage on tax avoidance strategies within Indonesian companies listed in the Bloomberg FEB Undip database between 2016 and 2023. Tax avoidance is quantified using the Cash Effective Tax Rate. The study employed purposive sampling to select its sample. Findings indicate that CSR, profitability, and leverage have not been the primary determinants of tax avoidance behavior among Indonesian companies. Furthermore, the study observed considerable variability in CSR and leverage disclosures, alongside a tendency towards significant tax avoidance in certain firms.

Kata Kunci:

Tax Avoidance, Corporate Social Responsibility, Profitability, Leverage, Corporate Tax

Unduhan

Diterbitkan

31-01-2026

Terbitan

Vol 3 No 1 (2026): Januari 2026

Bagian

Artikel