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The Effect of Corporate Social Responsibility on Tax Avoidance: The Moderating Role of Earnings Management

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  • Yusnita, Heni

Abstract

This research was conducted to analyze and prove the partial effect of corporate social responsibility on tax avoidance and to analyze and prove the effect of earnings management variables in moderating corporate social responsibility on tax avoidance. The research design is a multiple linear regression analysis and Moderated Regression Analysis (MRA) using the SPSS version 25 program. The subjects are the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI). 19 companies meet the criteria to be used as a sample. The results show that: corporate social responsibility has no significant effect on tax avoidance. Meanwhile, Earnings Management significantly strengthens the moderate effect of corporate social responsibility on tax avoidance.

Suggested Citation

  • Yusnita, Heni, 2023. "The Effect of Corporate Social Responsibility on Tax Avoidance: The Moderating Role of Earnings Management," MPRA Paper 119014, University Library of Munich, Germany, revised 28 Oct 2023.
    • Handle: RePEc:pra:mprapa:119014
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    More about this item

    Keywords

    Corporate Social Responsibility; Taxes avoidance; Earnings Management;
    All these keywords.

    JEL classification:

    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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