The Influence of Corporate Social Responsibility, Revenue Growth, and Ownership Structure on Tax Avoidance

DOI

10.2991/aebmr.k.220107.042How to use a DOI?

Keywords

corporate social responsibility; revenue growth; ownership structure; tax avoidance

Abstract

In this study, the aim of this study is to find out how the effect of CSR partially, increasing revenue and ownership on tax avoidance, and to find out which variables have a strong influence on tax avoidance in bank companies which have been previously listed on the Indonesia Stock Exchange. There are 45 companies listed on the Indonesia Stock Exchange as the population in this study, while as many as 13 companies are used as samples and have been selected through purposive sampling technique. Documentation technique is the technique used in this study. n this study using linear regression as data analysis. The results obtained in this study are: (1) simultaneously, where tax avoidance cannot be affected by the growth that occurs in revenue. and (2) partially, tax avoidance in banking companies cannot be affected by the growth that occurs in revenue.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - M. Ridwan Tikollah
AU  - Muhammad Azis
AU  - Fajriani Azis
PY  - 2022
DA  - 2022/01/24
TI  - The Influence of Corporate Social Responsibility, Revenue Growth, and Ownership Structure on Tax Avoidance
BT  - Proceedings of the International Conference on Social, Economics, Business, and Education (ICSEBE 2021)
PB  - Atlantis Press
SP  - 224
EP  - 229
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220107.042
DO  - 10.2991/aebmr.k.220107.042
ID  - Tikollah2022
ER  -