The Effect of Corporate Social Responsibility Disclosures to Tax Avoidance (In a Company Listed on the Indonesian Stock Exchange 2015-2016)

Abstract

This research aimed to obtain empirical evidence of the influence of Corporate
Social Responsibility (CSR) to tax avoidance. In this research are independent
variables used to disclosure of CSR economic dimension, CSR environmental
dimension and CSR social dimension. While the dependent variable, in this
research is the tax avoidance.The samples that used in this research is companies
listed on the Indonesia Stock Exchange (BEI), based on purpose sampling method
was obtained 44 companies. Observation period was 2015-2016. Corporate tax
avoidance is proxy by ETR. The indicators disclosure of CSR is using Global
Reporting Intiative (GRI) guideline. The data in this research was processed using
SPSS in multiple regression method. The result of this research shows that CSR
economic dimensionand CSR social dimension does not have significant influence
to tax avoidance. While CSR environmental dimension have significant influence
to tax avoidance.
Keyword: CSR economic dimension; CSR environmental dimension; CSR social dimension;
ETR and tax avoidance.