Pengaruh Return On Assets (Roa), Leverage dan Corporate Sosial Responsibility (Csr) terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bei Periode 2021-2023

Abstract

This study aims to analyze the influence of Return on Assets (ROA), Leverage, and Corporate Social Responsibility (CSR) on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange during the period 2021-2023. The approach used in this study is quantitative, with multiple linear regression analysis techniques. A total of 66 companies were selected as samples, determined through purposive sampling based on predefined criteria. The data analyzed were secondary data obtained from annual reports and sustainability reports of the companies, and processed using EViews software. The analysis results indicate that Return on Assets (ROA) has a negative and significant effect on tax avoidance, while Leverage and Corporate Social Responsibility (CSR) each have a positive and significant effect on Tax Avoidance. Simultaneously, the F-test results indicate that the three independent variables collectively have a significant effect on tax avoidance, as evidenced by an adjusted R-squared value of 86.44%. These findings emphasize that both internal and external factors of a company play a crucial role in influencing fiscal policy, and underscore the need for critical evaluation of CSR disclosure practices as a reflection of corporate ethics.