PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE RISK TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023)

Abstract

This research aims to test, analyze and provide empirical evidence that corporate social responsibility and corporate risk influence tax avoidance in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This research is important because it highlights the relationship between corporate social responsibility (CSR) and corporate risk on tax avoidance, which is relevant in the context of optimizing state revenues through taxes amidst tax avoidance practices by large companies to minimize the tax burden. they. In this research the independent variables used are corporate social responsibility and corporate risk. Meanwhile, the dependent variable is tax avoidance. The population in this study was 87 companies and sample selection was carried out using a purposive sampling method, resulting in 17 companies that met the criteria with an observation period of 5 years. The data used is secondary data. Data analysis uses panel data analysis. This research results in the conclusion that corporate social responsibility and corporate risk simultaneously influence tax avoidance. Partially, corporate social responsibility has no effect on tax avoidance, while corporate risk has a negative effect on tax avoidance.