Research Paper (Acc)
http://dspace-surabaya.uph.edu:8080/xmlui/handle/123456789/235
2026-11-06T14:49:16ZTurnitin: Analysis the effect of corporate social responsibility on tax avoidance with profitability and firm size as moderating variables
http://dspace-surabaya.uph.edu:8080/xmlui/handle/123456789/1922
Turnitin: Analysis the effect of corporate social responsibility on tax avoidance with profitability and firm size as moderating variables
Karundeng, Frandy; Upa, Vierly Ananta; Dananjaya, Yanuar
2020-11-06T00:00:00ZReviewer II: Analysis the effect of corporate social responsibility on tax avoidance with profitability and firm size as moderating variables
http://dspace-surabaya.uph.edu:8080/xmlui/handle/123456789/1921
Reviewer II: Analysis the effect of corporate social responsibility on tax avoidance with profitability and firm size as moderating variables
Karundeng, Frandy
2020-12-02T00:00:00ZReviewer I: Analysis the effect of corporate social responsibility on tax avoidance with profitability and firm size as moderating variables
http://dspace-surabaya.uph.edu:8080/xmlui/handle/123456789/1920
Reviewer I: Analysis the effect of corporate social responsibility on tax avoidance with profitability and firm size as moderating variables
Karundeng, Frandy
2020-12-02T00:00:00ZAnalysis the effect of corporate social responsibility on tax avoidance with profitability and firm size as moderating variables
http://dspace-surabaya.uph.edu:8080/xmlui/handle/123456789/1919
Analysis the effect of corporate social responsibility on tax avoidance with profitability and firm size as moderating variables
Karundeng, Frandy; Upa, Vierly Ananta; Dananjaya, Yanuar
Abstract: Companies that take benefits of natural resources are required to
implement corporate social responsibilities (CSRs). Besides, they have an
obligation to pay tax. CSR and tax have the same goal to improve the
community welfare, while both are expenses for the companies. These
similarities allow companies with high CSR activities to decrease the amount
of tax payable through tax avoidance practices. The results of this study
show that the higher the level of CSR activities, the higher the company’s
responsibility for its tax obligations. Moreover, CSR has stronger influence
on decreasing tax avoidance if CSR is carried out by large companies.
Profitability does not moderate the relationship because of the weakening
economic conditions of mining industry. In addition, companies with high CSR
activities assumed that tax payment became a part of CSR, so they did not
consider CSR and tax payment to be separated and mutually replaceable
2020-11-06T00:00:00Z