Corporate Social Responsibility, Sales Growth, and Profitability and Their Influence on Tax Avoidance in Manufacturing Companies Listed On the Indonesia Stock Exchange (Idx) In 2021- 2022

The aim of this research is to examine the influence of corporate social responsibility (CSR), sales growth and profitability on tax avoidance. The research method used is quantitative causality. The population in this study were food and beverage sub-sector companies listed on the Indonesian Stock Exchange, which resulted in 29 companies being obtained. The technique used in the sample selection process in this study was purposive sampling, which ultimately resulted in 11 companies meeting the criteria. The method that researchers use is multiple linear regression analysis. The results of this research show that corporate social responsibility has a negative effect on tax avoidance, sales growth has a positive effect on tax avoidance and profitability has no effect on tax avoidance