PENGARUH PROFITABILITAS DAN SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI

Abstract

The purpose of this study is to determine the effect of profitability and sales growth on tax avoidance with corporate social responsibility as a moderating variable. In this study, the sample used was manufacturing companies listed on the Indonesia Stock Exchange (IDX) and for the 2015-2019 period, based on the purposive sampling method. The data in this study were processed using SPSS with multiple linear regression and absolute difference value test. The hypothesis testing method uses a significance level of 5%. The results showed that sales growth had a positive effect on tax avoidance. Corporate social responsibility cannot moderate the negative effect of sales growth on tax avoidance.