Apakah Corporate Social Responsibility mempengaruhi Hubungan Penghindaran Pajak terhadap Nilai Perusahaan

This study aims to test a conceptual framework to predict that CSR is partially moderate the influence of tax avoidance on the value of the company. The sample in this study is a public company that publishes sustainability reporting. Data analysis was performed using SPSS. This study uses a sample of public companies that publish sustainability reporting for the period 2013-2016. This study prove that high ETR values cause high firm value. Companies that tend not to do tax avoidance get a positive response from investors. While the companys CSR activities cannot moderate the effect of tax avoidance on firm value. This study explains that corporate CSR cannot be used for tax avoidance purposes in order to increase company value. This study supports the theory of legitimacy, that the company must conduct its business responsibly.