The Effect of Profitability, Firm Size, Sales Growth and CSR Against Tax Avoidance on Companies Listed in BEI Year 2013 – 2016

Abstract

This research aims to test the effect of profitability, firm size, sales growth and CSR
on tax avoidance. This type of research in the research it is associative with the
causal relationships. This research uses the cash effectife taxes rates as a proxy of
tax avoidance. The population of this research as much as 156 companies listed at
the IDX and publishes sustainability report year 2013-2016. While the sample was
selected using a purposive sampling method and retrieved samples as many as 75
companies. In this study data analysis methods are used, namely multiple linear
regression analysis. The data in this study in the analysis using the help of SPSS
17. The results of this research show that profitability, firm size and the CSR effect
on tax avoidance. While sales growth has no effect against tax avoidance.
Keyword: Profitability; Firm Size; Sales Growth; CSR; Tax Avoidance.