Kualitas Corporate Social Responsibility dan Penghindaran Pajak dengan Kinerja Laba Sebagai Moderator

Elisa Tjondro, Retnaningtyas Widuri, Jacqueline Maria Katopo


Tujuan penelitian ini adalah meneliti pengaruh kualitas corporate social responsibility (CSR) terhadap penghindaran pajak dengan kinerja laba sebagai variabel moderator. Penelitian ini menggunakan CSR award sebagai indikator kualitas corporate social responsibility (CSR). Data dianalisis menggunakan Moderated Regression Analysis. Sampel penelitian sebanyak 137 perusahaan yang terdaftar di Bursa Efek Indonesia dengan 615 pengamatan. Hasil penelitian membuktikan kualitas corporate social responsibility (CSR) berpengaruh negatif terhadap penghindaran pajak. Namun bila kualitas corporate social responsibility (CSR) dimoderasi dengan kinerja laba yang tinggi, maka menunjukkan pengaruh positif terhadap penghindaran pajak, artinya perusahaan dengan kualitas corporate social responsibility (CSR) yang baik cenderung mengalami peningkatan dalam penghindaran pajak saat kinerja laba tinggi.


Kualitas corporate social responsibility, CSR award, penghindaran pajak, kinerja laba.


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