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ANALYSIS THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON TAX AVOIDANCE WITH PROFITABILITY AND FIRM SIZE AS MODERATING VARIABLES (EMPIRICAL STUDY ON MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2013-2017)
(STIE EKUITAS, 2019-07-04)
Nowadays, all companies, especially companies that utilize Natural Resources in running their
business operations, are required to implement CSR activities. On the other hand, the company also
should make tax payments. ...
Analysis the effect of corporate social responsibility on tax avoidance with profitability and firm size as moderating variables
(International Journal of Society Systems Science, 2020-11-06)
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 ...