PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK
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Institusion
Universitas Islam Sultan Agung
Author
Pratama, Andika
Subject
HF5601 Accounting
Datestamp
2018-01-05 01:49:23
Abstract :
Tax avoidance by the company is influenced by several factors such as good corporate governance and corporate social responsibility. Good corporate governance will make the company's management behavior manageable so that it can reduce tax avoidance. While corporate social responsibility is regarded as a cash rejection to avoid taxes to be paid. This study aims to determine the effect of good corporate governance and corporate social responsibility on tax avoidance This research was conducted at manufacturing companies listed on the BEI period of observation year 2013-2015. The method of determining the sample used is purposive sampling method with a sample of 43 companies during the observation period of 3 consecutive years so that the total data is processed by 129, using of multiple linear regression technical analysis. Based on the result of data analysis, obtained the result that the proportion of board of commissioner, audit quality and audit committee negatively influence against tax avoidance. And institutional ownership have negative effect is not significant to tax avoidance. While the variable of corporate social responsibility have positive effect not significant to tax avoidace. Keywords : tax avoidance, good corporate governance, corporate social responsibility
Tax avoidance by the company is influenced by several factors such as good corporate governance and corporate social responsibility. Good corporate governance will make the company's management behavior manageable so that it can reduce tax avoidance. While corporate social responsibility is regarded as a cash rejection to avoid taxes to be paid. This study aims to determine the effect of good corporate governance and corporate social responsibility on tax avoidance This research was conducted at manufacturing companies listed on the BEI period of observation year 2013-2015. The method of determining the sample used is purposive sampling method with a sample of 43 companies during the observation period of 3 consecutive years so that the total data is processed by 129, using of multiple linear regression technical analysis. Based on the result of data analysis, obtained the result that the proportion of board of commissioner, audit quality and audit committee negatively influence against tax avoidance. And institutional ownership have negative effect is not significant to tax avoidance. While the variable of corporate social responsibility have positive effect not significant to tax avoidace. Keywords : tax avoidance, good corporate governance, corporate social responsibility
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