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The effect of corporate social responsibility, profitability, independent commissioners, sales growth and capital intensity on tax avoidance

Author

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  • Astrid Faradisty
  • Eka Hariyani
  • Meilda Wiguna

Abstract

This study aims to examine and determine the effect of corporate social responsibility, profitability, independent commissioner and sales growth on tax avoidance.The sampling method used in this study was the purposive sampling method for the period 2015-2017 in the Indonesian stock exchange at 154 manufacturing companies and 32 samples with multiple regression analysis. The results shows that the variables of corporate social responsibility, independent commissioner, and sales growth variables have an effect on tax avoidance. On the other hand, the variables of profitability and capital intensity does not affect tax avoidance. For future studies it is necessary to add an independent variable to see its effect on tax avoidance and to compare it with samples in other sectors outside manufacturing companies.

Suggested Citation

  • Astrid Faradisty & Eka Hariyani & Meilda Wiguna, 2019. "The effect of corporate social responsibility, profitability, independent commissioners, sales growth and capital intensity on tax avoidance," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(3), pages 153-160.
    • Handle: RePEc:uii:jcauii:v:1:y:2019:i:3:p:153-160:id:17177
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    Citations

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    Cited by:

    1. Yoseph Togu Marsahala & Dianwicaksih Arieftiara & Noegrahini Lastiningsih, 2020. "Profitability, capital intensity and tax avoidance in Indonesia: The effect board of commissioners' competencies," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(3), pages 129-140, August.
    2. Umi Sulistiyanti & Aristianto Dwi Saputra, 2020. "Determinants of tax avoidance: Evidence from Indonesian mining industry," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(3), pages 165-174, August.
    3. Neni Meidawati & Annisa Aulia, 2020. "Determinants Of Corporate Social Responsibility Disclosure In Indonesian Manufacturing Companies," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(1), pages 24-34, May.
    4. Wiwid Aprilianingrum Purnamasari, 2020. "The influence of ownership structure on transfer pricing," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(2), pages 108-118, May.

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