“ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE, OWNERSHIP, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE”

Muhammad Wahfudin, NIM.: 1910804003 (2023) “ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE, OWNERSHIP, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE”. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Tax revenue is the main source of revenue in Indonesia, because all community activities are subject to tax. However, in the implementation of a separate tax, there is a difference of interest between the taxpayer trying to minimize the tax costs incurred because this is in line with the company's goal to provide the greatest possible profit for the owner, while the government as the regulator seeks to maximize tax revenue as state revenue. So that in business practices, including companies, they will take advantage of tax loopholes, such as doing tax avoidance to reduce the tax costs incurred. In this research, it was conducted to determine the effect of good corporate governance, ownership, and corporate social responsibility on tax avoidance. This type of quantitative descriptive research with secondary data on the population and research samples uses a purposive sampling method on the research object, namely companies registered on the Indonesian Islamic Stock Index (ISSI) for the 2012 2021 period. Regression analysis was carried out on the type of panel data consisting of 49 companies processed with the help of StataMP 14 software. The results of the study show that audit quality, state ownership and institutional ownership have no effect on tax avoidance, while independen commissioners, ceo compensation, and corporate social responsibility have a significant negative effect, but audit committees have a significant positive effect on tax avoidance. So that from these findings it is still necessary to add measurement proxies and expand the study population in order to obtain more comprehensive results in further studies.

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