PENGARUH KARAKTERISTIK EKSEKUTIF, KARAKTERISTIK PERUSAHAAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONBILITY (CSR) TERHADAP TAX AVOIDANCE DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING. (Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2013-2017)

Abstract

The purpose of this research is to know the effect of Executive Characteristic proxied by Corporate Risk, Company Characteristic proxied by Firm Size, Corporate Social Responbility (CSR) to tax avoidance with financial performance (ROA) as an intervening variable (consumer goods manufacturing sector companies listed on Indonesia Stock Exchange research year 2013-2017). Research population is manufacturing consumer goods manufacturing sector companies listed in Indonesia Stock Exchange 2013-2017 years of 2013-2017 as many as 41 companies. The sample of research was taken by purposive sampling technique result 20 companies. The independent variables used are corporate risk, firm size and CS while the dependent variable is tax avoidance. In this research used financial performance as variable intervening. The results of the study show that the company's risk has a significant and positive effect on financial performance, the size of the firm has no significant and positive effect on financial performance while CSR has no significant and negative effect on financial performance. Corporate risk and firm size have a significant and positive effect on tax avoidance, CSR has no significant and positive effect on tax avoidance, financial performance has a significant and negative effect on tax avoidance. Financial performance is not able to mediate the influence of company risk, firm size and CSR on tax avoidance.
Keywords : Corporate Risk, Firm size, CSR, Tax Avoidance, Financial Performance.
ABSTRAK