Pengaruh Corporate Social Responsibility Disclosure dan Corporate Governance terhadap Tax Avoidance

Muslim Alkautsar, Lina Nurlaela, Ahmad Nur Faozyi

Abstract


This study entitled the effect of corporate social responsibility disclosure and corporate governance on tax avoidance which is motivated by many tax avoidance phenomena in Indonesia. This study aims to analyze the effect of corporate social responsibility disclosure and corporate governance on tax avoidance. The method in this study uses a descriptive method using a quantitative approach. The samples in this study were 5 companies using the purposive sampling method. Sources and types of data taken are secondary data. Data collection techniques using library research and documentation research. The analysis technique uses descriptive analysis and multiple linear regression analysis and hypothesis testing. The results of this study indicate that corporate social responsibility disclosure, managerial ownership, the proportion of independent commissioners and audit committees have a significant effect on tax avoidance. Corporate social responsibility disclosure has a positive and significant effect on tax avoidance. Managerial ownership has a negative and significant effect on tax avoidance. The proportion of independent commissioners has a positive but not significant effect on tax avoidance. The audit committee has a positive but not significant effect on tax avoidance.

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DOI: http://dx.doi.org/10.52434/jwe.v20i2.1184

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