PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE MELALUI KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI

Abstract

This research to examine the impact of CSR on tax evasion through financial performance. The government relies on tax revenue, but business entities still manage to avoid tax obligations proportionally. The research approach is explanatory with quantitative techniques. Secondary data is absorbed from the official website of the Indonesia Stock Exchange, especially financial reports. The research sample includes food and beverage sector corporations listed on the Indonesia Stock Exchange between 2020 and 2023. From 19 corporations determined by purposive sampling, 76 observation data were collected over a period of four years. The findings indicate that CSR has a significant negative impact on tax evasion. The implementation of CSR tends to reduce short-term profits, thus negatively impacting financial performance. Financial performance also functions as an intermediary between CSR and tax evasion.