The variables examined in this study are company size, profitability, political connections and disclosure of corporate social responsibility (CSR). The purpose of this study is to obtain empirical results regarding the effect of company size, profitability, political connections and disclosure of corporate social responsibility (CSR) on tax avoidance. This research was conducted on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 38 manufacturing companies with nonprobability sampling method, especially purposive sampling. The research period is 2014-2017. Data collection is done by non-participant observation techniques. The data analysis technique used is multiple linear regression. The results of this study indicate that company size, political connections and disclosure of corporate social responsibility have no effect on tax avoidance while profitability has a negative effect on tax avoidance. The amount of profit obtained by the company is very influential on the company's actions to practice tax avoidance.
Keywords: Tax avoidance, company size, profitability, political connections, disclosure of corporate social responsibility
This study aims to examine the effect of audit quality and managerial ownership on firms' investment efficiency. In addition, this study also aims to investigate the effect of firm size in moderating the effects of audit quality and managerial ownership on investment efficiency. The population of this study is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX). Using a sample of 162 companies in 2019-2021, 486 observations were obtained. This study used logistic and moderated regression analyses (MRA) with Eviews 12 software for data analysis. The results show that audit quality does not affect investment efficiency. Managerial ownership affects investment efficiency. Firm size does not moderate the effect of audit quality on investment efficiency. Firm size can strengthen the effect of managerial ownership on investment efficiency.
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