The Influence of Corporate Social Responsibility, Revenue Growth, and Ownership Structure on Tax Avoidance

Abstract

This is an open access article distributed under the CC BY-NC 4.0 license-http://creativecommons.org/licenses/by-nc/4.0/. ABSTRACT In this study, the aim of this study is to find out how the effect of CSR partially, increasing revenue and ownership on tax avoidance, and to find out which variables have a strong influence on tax avoidance in bank companies which have been previously listed on the Indonesia Stock Exchange. There are 45 companies listed on the Indonesia Stock Exchange as the population in this study, while as many as 13 companies are used as samples and have been selected through purposive sampling technique. Documentation technique is the technique used in this study. n this study using linear regression as data analysis. The results obtained in this study are: (1) simultaneously, where tax avoidance cannot be affected by the growth that occurs in revenue. and (2) partially, tax avoidance in banking companies cannot be affected by the growth that occurs in revenue.