Pengaruh Pengungkapan Corporate Social Responsibility (CSR) dan Corporate Governance Terhadap Praktik Penghindaran Pajak (Tax Avoidance) pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di BEI pada Tahun 2010-2015

• Main Authors: Hidayah, Nurul (Author), , Rina Trisnawati, Ak, M.Si Ph (Author)
• Format: Book
• Published: 2017.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online
• Notes: https://eprints.ums.ac.id/48923/11/Naskah%20Publikasi.pdf; https://eprints.ums.ac.id/48923/2/HALAMAN%20DEPAN.pdf; https://eprints.ums.ac.id/48923/3/BAB%20I.pdf; https://eprints.ums.ac.id/48923/4/BAB%20II.pdf; https://eprints.ums.ac.id/48923/5/BAB%20III.pdf; https://eprints.ums.ac.id/48923/6/BAB%20IV.pdf; https://eprints.ums.ac.id/48923/7/BAB%20V.pdf; https://eprints.ums.ac.id/48923/8/DAFTAR%20PUSTAKA.pdf; https://eprints.ums.ac.id/48923/9/LAMPIRAN.pdf; https://eprints.ums.ac.id/48923/12/SURATPERNYATAAN%20PUBLIKASI%20ILMIAH.pdf
• Keywords: HF5601 Accounting

This study aims to analyze the effect of corporate social responsibility disclosure and corporate governance (which proxis by managerial ownership, institutional ownership, proportion of independent board, and audit committee) against tax avoidance in manufacture companies sector consumer goods listed in BEI for period of 2010-2015. The sample of this study is 57 manufacture companies sector consumer goods listed in BEI for period of 2010-2015. This study use multiple linear regression analysis from the elements of corporate social responsibility, corporate governance, and tax avoidance. The results of the study show that audit committee have significant effect toward tax avoidance with effective tax rate as proxy of tax avoidance. Meanwhile, tax avoidance was not affected significantly by corporate social responsibility disclosure, managerial ownership, institutional ownership and the proportion of the independent board. For the next research, researcher suggested to expand the object of the study, such as use all manufacture companies listed in BEI, not only consumer goods sector, so that the result can be generalized.