Pengaruh Profitabilitas dan Leverage terhadap Tax Avoidance dengan Corporate Social Responsibility (CSR) sebagai Variabel Mediasi

Abstract

The majority of state funding for public buildings, regional and state spending, and other forms of development comes from taxes. Because of poor levels of compliance and the existence of tax payers who engage in tax avoidance, Indonesia's tax collections are still below ideal levels. The goal of this study is to determine how tax avoidance through corporate social responsibility is impacted by profitability and leverage. The population of the study consisted of coal mining companies that were listed on the IDX between 2017-2021. The study sample consisted of the financial statements and annual reports of the firms listed on the IDX from 2017 to 2021. A purposive sample technique was applied in this study, producing 100 observational data from the acquisition of 20 organizations over the course of a 5-year research period. The SPSS version 25.0 program was used in the analysis for this study. Based on the research findings, profitability has no significant negative effect on corporate social responsibility, while leverage has no significant positive effect on corporate social responsibility. In addition, tax avoidance is negatively no significantly affected by profitability, significantly influenced positively by leverage, and not significantly positively affected by corporate social responsibility. The mediation results in this study indicate that corporate social responsibility is not able to mediate between profitability and leverage on tax avoidance.