http://advancesinresearch.id/index.php/ATR <p>Advances in Taxation Research is a double-anonymous peer-reviewed journal published by the Yayasan Pendidikan Bukhari Dwi Muslim. Published three times a year, in January, May, and September, with E-ISSN <a href="https://issn.perpusnas.go.id/terbit/detail/20230131551537641">2985-7554</a>. This journal engages in a double-anonymous peer review process, which strives to match the expertise of a reviewer with the submitted manuscript. The submitted manuscript is first reviewed by an <a href="https://advancesinresearch.id/index.php/ATR/Editorial_Team">editor</a>. It will be evaluated in the office, whether it is suitable for Advances in Taxation Research <a href="https://advancesinresearch.id/index.php/ATR/Aims_Scope">aims and scope</a> or has a major methodological flaw and similarity score by using <a href="https://www.turnitin.com/">Turnitin</a>, the minimum number and age of <a href="https://apastyle.apa.org/instructional-aids/reference-examples.pdf">references</a> that we require, <a href="https://docs.google.com/document/d/1_bzCmXdxhQcws0SYKFVb-1l1nSLr1t8T/edit?usp=sharing&amp;ouid=116465442174740758191&amp;rtpof=true&amp;sd=true">template</a> suitability. The manuscript will be sent to at least two anonymous reviewers (<a href="https://advancesinresearch.id/index.php/ATR/Peer_Reviewer_Models">Double Blind Review</a>). <a href="https://advancesinresearch.id/index.php/ATR/Reviewers">Reviewers</a>' comments are then sent to the corresponding author by the editor for necessary actions and responses. The suggested decision will be evaluated in an editorial board meeting. Afterwards, the editor will send the final decision to the corresponding author. All articles published in Advances in Taxation Research are published <a href="https://www.openaccess.nl/en/about-open-access/what-is-open-access">Open Access</a> under a <a href="https://creativecommons.org/licenses/by/4.0/" target="_blank" rel="noopener">CC BY 4.0 license.</a></p> Yayasan Pendidikan Bukhari Dwi Muslim en-US Advances in Taxation Research 2985-7554 http://advancesinresearch.id/index.php/ATR/article/view/881 <p><strong>Purpose:</strong> This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. This study is grounded in stakeholder theory and legitimacy theory, which suggest that CSR disclosure reflects corporate responsibility and may influence tax-related behavior.</p> <p><strong>Research Method:</strong> This study used a quantitative approach, drawing on secondary data from the annual and sustainability reports of 45 manufacturing companies, yielding 180 firm-year observations selected through purposive sampling. CSR disclosure was measured using the CSR Index (CSRI) based on GRI Standards, while tax avoidance was proxied by the Effective Tax Rate (ETR). The hypothesis was tested using a panel data regression with the Fixed-Effects Model.</p> <p><strong>Results and Discussion:</strong> The findings show that CSR disclosure has a significant negative effect on tax avoidance. Companies with higher CSR disclosure tend to have higher ETR values, indicating lower tax avoidance. This result suggests that CSR disclosure is associated with stronger tax compliance and supports stakeholder and legitimacy theories in explaining corporate tax practices.</p> <p><strong>Implications:</strong> This study provides practical implications for regulators, investors, and stakeholders by showing that CSR disclosure may signal corporate tax behavior. It also encourages companies to strengthen CSR as part of responsible corporate governance.</p> <p><strong>Originality:</strong> This study provides empirical evidence on the relationship between CSR disclosure and tax avoidance in Indonesian manufacturing companies during the post-pandemic period.</p> Tiara Shava Tasya Ol Kau Copyright (c) 2026 Tiara Shava Tasya Ol Kau https://creativecommons.org/licenses/by/4.0 2026-06-26 2026-06-26 4 3 159 171 10.60079/atr.v4i3.881