The effect of corporate social responsibility, profitability, leverage, size and independent commissioners on tax elimination practices / Moch Imron Irfan

Taxes are a great source of income in Indonesia. From this tax, the government can channel several welfare programs to the public; through corporate taxation, it is expected to comply with government tax collection. This study aims to obtain empirical evidence about the influence of Corporate Social Responsibility (CSR), profitability, leverage, size, and independent commissioners on tax avoidance practices. The use of the population that is the object of this study is a banking company listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 observation period. Based on the purposive sampling method of the population of 68 companies obtained a sample of 37 banking companies, In this study, the data are arranged in a panel data (pooling data) so that the amount of data obtained is 148 (37 companies x 4 years). The analysis technique used is logistic regression analysis. The critical variables used in this study are CSR, profitability, leverage, size, and independent commissioners. While the dependent variable used in this study is tax avoidance, which is measured using the Cash effective tax rate (CETR). Based on the results of data analysis and discussion, it appears that there are indications that Corporate Social Responsibility (CSR), profitability, and independent commissioners have a significant influence on CETR. while the leverage and size of the company do not show a significant effect on the practice of tax avoidance (CETR).