Dampak Tax Avoidance Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia (Bei)
Daftar Isi:
- The study aims to examine the impact of tax avoidance on corporate financial performances and corporate non-financial performances. Dependent variable in this study is corporate financial performances, which is measured by Return on Assets (ROA) and Cost of Debt and then corporate non-financial performances which is measured by Corporate Social Responsibility (CSR). This study uses 154 manufacturing corporate that listed on Indonesia Stock Exchange between 2013-2017 as samples. The statistical test uses a WarpPLS 6.0, which is measured by inner model and outer model. The result of this study find that tax avoidance has a significant negative on corporate financial performances and corporate non-financial performances. Keywords : Tax avoidance, Return on Assets (ROA), Cost of Debt, Corporate Social Responsibility (CSR)