INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY ON TAX AVOIDANCE (EMPIRICAL STUDY ON MINING COMPANIES LISTED ON THE STOCK EXCHANGE 2013-2020)
This study aims to determine the effect of corporate social responsibility and profitability on tax avoidance practices. The subjects in this study were mining companies listed on the Indonesia Stock Exchange from 2013-2020. This type of research is descriptive. This research uses a descriptive analysis method with a quantitative approach. The sample used in this study is secondary data from three mining companies listed on the Indonesia Stock Exchange for the period 2013-2020. The sample selection in this study used a purposive sampling method. The data collection technique used is the documentation method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that Corporate Social Responsibility does not affect Tax Avoidance. However, profitability affects Tax Avoidance. In addition, simultaneously, Corporate Social Responsibility and Profitability affect Tax Avoidance.
Corporate Social Responsibility, Profitability, Tax Avoidance Practices