EFFECT LAVERAGE, CORPORATE SOCIAL RESPONSIBILITY AND QUALITY OF AUDIT ON TAX AVOIDANCE

Abstract

Tax sector is the most important element to sustain the revenue budget of a country. But there are several obstacles in order to optimize tax revenue, one of which is tax avoidance. Tax avoidance is a strategy to minimize the company's tax burden. For this study aims to analyze and obtain empirical evidence about the effect of leverage, corporate social responsibility and quality audits of tax avoidance. This study used a sample using purposive sampling method on manufacturing companies listed in Indonesia Stock Exchange (BEI) during the period 2011-2015. The number of companies sampled are as many as 63 companies with over 5 years of observation.

Data analysis technique used is multiple linear regression using SPSS version 16. Results of this study showed that corporate social responsibility leverage and significant effect on tax avoidance and the quality of the audit no significant effect on tax avoidance. Keywords: Laverage, Corporate Social resposibility, Quality Audit, tax Avoidance.