Universitas Bhayangkara Jakarta Raya

Institutional Repositories

Machdar, Nera Marinda (2025) Peran Tanggung Jawab Sosial Perusahaandan Ukuran Perusahaan Terhadap Penghindaran Pajak. Jurnal Ekonomi, Akuntansi dan Perpajakan, 2 (1). pp. 14-25. ISSN 3046-8140

Text 1069 - Published Version Download (3kB)

Abstract

This study aims to examine the existing literature on the relationship between Corporate Social Responsibility (CSR), company size, and tax avoidance. CSR encompasses ethical business practices adopted by companies, including their compliance with tax regulations. In contrast, larger companies often have more resources and broader networks, which enable them to implement more effective tax avoidance strategies. The research methodology involves a comprehensive literature review, which includes the development of a theoretical framework, identifying relevant variables, and analyzing findings from previous studies. The main objective is to investigate how CSR and company size influence tax avoidance. The results show significant differences in the interaction between CSR, company size, and tax avoidance, highlighting inconsistencies in previous research findings. Thus, this study provides a deeper understanding of the current dynamics surrounding these issues.

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi
Divisions:	Fakultas Ekonomi dan Bisnis > Doktoral Ilmu Manajemen
Depositing User:	Prof. Dr. Nera Marinda Machdar
Date Deposited:	02 Feb 2026 01:08
Last Modified:	02 Feb 2026 01:08
URI:	http://repository.ubharajaya.ac.id/id/eprint/37843

Actions (login required)

View Item

Downloads