PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENGHINDARAN PAJAK

Anggita Syahrani, NIM.: 19108040016 (2023) PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENGHINDARAN PAJAK. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Tax avoidance is one of the ways used by several companies by taking advantage of the loopholes in the applicable tax regulations, which aim to reduce the amount of the tax burden that must be paid to the state. This study aims to analyze how the influence of Good Corporate Governance (GCG) which is proxied by an independent board of commissioners, institutional ownership, managerial ownership and Corporate Social Responsibility (CSR) on tax evasion. The type of data used in this study is secondary data from the company's annual report from 2016-2022. The technique used in this research is panel data regression. The samples taken were 17 energy sector companies listed on the Indonesia Stock Exchange (IDX). The results of the study show that independent board of commissioners and institutional ownership have no effect on tax avoidance. Managerial ownership and Corporate Social Responsibility (CSR) have proven to have a negative effect on tax avoidance

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