Pengaruh Tanggung Jawab Sosial Perusahaan dan Profitabilitas Terhadap Penghindaran Pajak

Penulis

  • Silvia Eka Putri Adi Universitas Islam Kadiri
  • Sri Luayyi Universitas Islam Kadiri
  • Siti Isnaniati Universitas Islam Kadiri

DOI:

https://doi.org/10.30651/stb.v5i2.26284

Kata Kunci:

Tanggung Jawab Sosial Perusahaan; Profitabilitas; Penghindaran Pajak

Abstrak

Penelitian ini mengkaji hubungan antara CSR dan profitabilitas dengan penghindaran pajak oleh perusahaan sektor energi yang terdaftar di BEI antara tahun 2021 dan 2023. Seiring dengan meningkatnya persaingan pasar, perusahaan harus mencapai keseimbangan antara memperoleh laba dan memenuhi tanggung jawab sosialnya. Analisis regresi linier berganda adalah metode penelitian kuantitatif yang digunakan dalam penelitian ini. Pengambilan sampel secara purposif dilakukan untuk mengukur sampel. Sebanyak empat puluh lima sampel data dikumpulkan. Sumber data penelitian ini adalah laporan tahunan dan laporan keuangan perusahaan energi tahun 2021–2023 yang terdaftar di BEI. Kesimpulan analisis menunjukkan bahwa CSR dan profitabilitas memiliki dampak besar terhadap penghindaran pajak. Laporan ini menekankan betapa pentingnya manajemen CSR dan perencanaan pajak untuk memajukan keberlanjutan perusahaan).

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Unduhan

Diterbitkan

2025-11-04

Terbitan

Vol 5 No 2 (2025): Volume 5 No 2, November 2025

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