Transparency as Anticipation of Tax Avoidance Behavior through Corporate Social Responsibility

The motivation of CSR is not always based on the company�s ethical principles in conducting business.
Sometimes, corporate CSR is done to cover up the opportunistic behaviour of companies that tend to
act to meet the interests of the company itself. On the other hand, as a public company, it is required to
conduct transparency as part of good corporate governance. Based on the foundation of thinking above,
this study aims to determine whether transparency affects the relationship of CSR to tax avoidance. This
study uses 162 samples of the manufacturing companies listed on the Indonesia Stock Exchange with a
period of observation in 2015-2017. With multiple regression analysis through SPSS, this study proves
that CSR and transparency affect tax avoidance actions. This study proves that transparency is able to
mediate the relationship between CSR and tax avoidance.