THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND EFFECTIVE TAX RATE ON…
ABSTRACT
This study examines the relationship between Corporate Social Responsibility
(CSR) and the Effective Tax Rate (ETR) effect the financial performance of food
and beverage firms in ASEAN countries. The study employs a quantitative method,
utilizing data from 110 observations collected from 35 companies over the period
from 2020 to 2023. Data processing and analysis were conducted using multiple
regression techniques by SPSS Statistics 26. The study utilizes three separate
reg…
