The effect of CSR disclosure on tax avoidance through earnings management: Indonesian evidence

This study aims to explain the effect of CSR disclosure on tax avoidance and analyze that through earnings management. Companies use expenditure as an earning management strategy. is assessed a deductible expense obtain low taxes. strategy, called management, first step avoidance. The population was taken from companies listed Indonesia Stock Exchange (IDX) in Consumer Non-Cyclicals sector 2018-2020. Sampling uses purposive sampling technique with 25 companies. analysis used multiple linear regression intervening variable testing using Sobel test. results this has negative Wide means company far practices. Testing being unable mediate