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Pengaruh e-commerce terhadap tax avoidance dengan corporate social responsibility sebagai variabel moderasi (perusahaan barang konsumsi di beli tahun 2021-2022)
This study aims to examine the influence of e-commerce on tax avoidance with Corporate Social Responsibility (CSR) as a moderator in this relationship. The research method employed is panel data regression analysis using data collected from annual reports of consumer goods companies listed on the Indonesia Stock Exchange during the period 2021- 2022. The research sample was obtained using purposive sampling method, totaling 64 company observations. The findings indicate that the use of e-commerce significantly reduces the practice of tax avoidance among companies. However, it was found that CSR has a significant positive moderating effect, where companies with high levels of CSR are more likely to engage in tax avoidance.
AKU24/052 | AKU 24/052 | Prodi Akuntansi (Ruang Skripsi & Tesis) | Tersedia |
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