The Influence of Size, Leverage and Corporate Social Responsibility on Tax Avoidance

Abstract

The research aims to examine the effect of company size, leverage and corporate social responsibility on tax avoidance. Using sample selection of purposive sampling in the population of manufacturing companies in the Paper and Advertising Industry, Printing and Recording Media sub-sectors because the condition of the company remained stable despite the economic crisis. Data processing multiple linear regression analysis with SPSS statistics found that partial leverage has a significant effect on tax avoidance while company size and Corporate Social Responsibility do not have a significant effect on tax avoidance.