Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Pada Tax Avoidance

Abstract

Good corporate governance and CSR are the foci of this research since they may have an impact on tax evasion. Quantitative studies based on secondary sources are used in this investigation. For the years 2019–2022, forty-three businesses operating in the food and beverage manufacturing subsector and listed on the Indonesian stock market (IDX) made up the study's population. The 88 samples were obtained using the purposive sampling approach that relies on criteria. Using SPSS version 22.0, the data was analysed using multiple linear regression analysis. This research found that tax evasion is reduced when management ownership is applied. When it comes to avoiding taxes, the board of directors is not on board. Tax evasion is negatively impacted by institutional ownership. When it comes to tax evasion, the Independent Board of Commissioners is a drag. Tax evasion is negatively impacted by the Audit Committee. Tax evasion is impacted negatively by corporate social responsibility. Companies are less likely to evade paying taxes if there is more management and institutional ownership as well as an independent board of commissioners, audit committee, and CSR initiatives.