The impact of economic and social dimensions from CSR and firm size towards tax avoidance

<p>This research aimed to analyze the effect of economic and social dimensions Corporate Social Responsibility (CSR) company size toward tax avoidance. The proxy measure avoidance used in this is Effective Tax Rate (ETR). sample uses manufacturing companies sector consumer goods industry basic industries chemical listed Indonesia Stock Exchange (IDX) for pre-covid 19 (2014 – 2018). analysis technique multiple linear regression analysis. result showed that dimension CSR has significant negative on This means if increase then will decrease. Company positive increase. no towards avoidance.</p>