THE EFFECT OF COMPANY SIZE AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AVOIDANCE (MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2016 - 2021)
Keywords:
corporate size, corporate social responsibility, tax avoidanceAbstract
The study aims to determine the impact of corporate size and corporate social responsibility on tax avoidance on mining companies listed on the Indonesian Stock Exchange from 2016 to 2021. This research uses a quantitative approach with secondary data types. For a population of as many as 47 companies and sampling techniques using purposive sample methods used. A total of 13 companies are taken from this method, which is multiplied by 6 years = 78 data on the company's financial statements. The study uses panel data regression analysis, which consists of descriptive analysis, a classic assumption test, a hypothesis test, and the selection of data panel regression models. The results of the double linear regression test showed that corporate size had a positive impact on tax avoidance and corporate social responsibility had a negative effect on tax evasion.
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