, Rodiyah and , Fauzan, S.E., M.Si (2022) Pengaruh Corporate Governance Dan Corporate Social Responsibility Terhadap Tax Avoidance Pada Perusahaan Manufaktur (Studi empiris perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Tax is one of the most significant state revenues that individuals or business entities must pay. In companies, taxes are said to be a burden that can reduce the ommodity's net profit commodity many companies take tax avoidance. Tax Avoidance is an effort to prevent tax companies to cut the tax burden owed by exploiting weaknesses in tax regulations. Thus, this quantitative study aims to analyze the influence of Corporate Governance and Corporate Social Responsibility on Tax Avoidance. Managerial ownership, institutional ownership, the proportion of independent commissioners, and audit quality are GCG variables used in this study. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020, and the sampling is done using a purposive sampling technique. 26 companies meet the criteria as research samples by obtaining 78 data. The analytical method used is descriptive statistical testing, classical assumption test, linear regression test, and hypothesis testing. The results of this study state that 1) Corporate social responsibility does not affect tax avoidance, 2) managerial ownership has no effect on tax avoidance, 3) institutional ownership has no effect on tax avoidance, 4) the proportion of independent commissioners has no effect on tax avoidance, 5) audit quality has no effect on tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Corporate governance,corporate social responsibility and tax avoidance |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | RODIYAH |
| Date Deposited: | 21 Nov 2022 06:34 |
| Last Modified: | 21 Nov 2022 06:35 |
| URI: | http://eprints.ums.ac.id/id/eprint/105905 |
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