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The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance

Accounting Analysis Journal · Vol. 8 No. 1 (2019) · hlm. 31–37

DOI
10.15294/aaj.v8i1.23103
ISSN
2502-6216, 2252-6765
Terbit
2019-08-19
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The purpose of this research is to analyze the effect of variables of CSR, tunneling incentive, fiscal loss compensation, debt policy, profitability, and firm size on tax avoidance. The population of this research are 143Manufacturing Companies Listed on BEI In 2012-2016. This research used purposive sampling with a sample of 24 companies. The total sample unit is 120 samples. The analytical tool used in this research is multiple linear regressions. The collected data then analyzed with classic assumption test the hypothesis test by means of SPSS 21. The result of this research is tunneling incentive, fiscal loss policy, and profitability have positive and significant effect to tax avoidance. Debt policies have a negative and significant effect on tax avoidance. Meanwhile, CSR and firm size does not affect tax avoidance. Based on the results of the study it can be concluded that only tunneling incentive, fiscal loss compensation, and profitability are able to increase tax avoidance.

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  • State University of Semarang
  • National Yunlin University of Science and Technology
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Rekan penulisOrganisasiArtikel bersama
Sara Monica SimarmataState University of Semarang1
Afid NurochmanState University of Semarang1
Intan Ika PraditaState University of Semarang1
Nuryana NainggolanAfiliasi tidak diketahui1
Sheila Anatasia IrawatiState University of Semarang1
Yuthika Rani PutriState University of Semarang1
Kurniawan KrisnawantoState University of Semarang1
Pei‐Yu WengNational Yunlin University of Science and Technology1
Ananda WulandariState University of Semarang1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance</dc:title>
	<dc:creator>Lestari, Jihan</dc:creator>
	<dc:creator>Solikhah, Badingatus</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this research is to analyze the effect of variables of CSR, tunneling incentive, fiscal loss compensation, debt policy, profitability, and firm size on tax avoidance. The population of this research are 143Manufacturing Companies Listed on BEI In 2012-2016. This research used purposive sampling with a sample of 24 companies. The total sample unit is 120 samples. The analytical tool used in this research is multiple linear regressions. The collected data then analyzed with classic assumption test the hypothesis test by means of SPSS 21. The result of this research is tunneling incentive, fiscal loss policy, and profitability have positive and significant effect to tax avoidance. Debt policies have a negative and significant effect on tax avoidance. Meanwhile, CSR and firm size does not affect tax avoidance. Based on the results of the study it can be concluded that only tunneling incentive, fiscal loss compensation, and profitability are able to increase tax avoidance.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2019-08-19</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/23103</dc:identifier>
	<dc:identifier>10.15294/aaj.v8i1.23103</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 8 No 1 (2019): March; 31-37</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v8i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/23103/13989</dc:relation>
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