Corporate Social Responsibility and Tax Avoidance: Evidence from Indonesia

This study examines the effects of state equity ownership on the relationship between corporate social responsibility investment and tax avoidance. Using a 474 firm-year observation sample of Indonesian companies from 2015 to 2018, we use the ordinary least square and subgroup analysis regressions t...

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Main Authors: WINARNO, Wahyu Agus (Author), KUSTONO, Alwan Sri (Author), EFFENDI, Rochman (Author), MAS'UD, Imam (Author), WARDHANINGRUM, Oktaviani Ari (Author)
Format: Academic Paper
Published: AKRUAL: Jurnal Akuntansi, 2021-10-06T23:51:38Z.
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