Tata Kelola Perusahaan, Tanggung Jawab Sosial Perusahaan dan Penghindaran Pajak
This study aims to analyze whether Corporate Governance (CG) and Corporate Social Responsibility (CSR) can affect tax avoidance practices and the indirect relationship between corporate governance and tax avoidance with corporate social responsibility as mediating variables accompanied by the develo...
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2021-07-24.
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| 520 | |a This study aims to analyze whether Corporate Governance (CG) and Corporate Social Responsibility (CSR) can affect tax avoidance practices and the indirect relationship between corporate governance and tax avoidance with corporate social responsibility as mediating variables accompanied by the development of three measures of tax avoidance (Book Tax Difference, Abnormal BTD, Abnormal Permanent Difference). CG is measured using an independent board of commissioners, board of directors, audit committee, intensity of board of directors meetings and intensity of audit committee meetings, audit quality by KAP Big 4 and institutional ownership. CSR measurement is based on the GRI G4 standard with 91 indicators. The population in this study are manufacturing companies of various sub-sectors listed on the Indonesia Stock Exchange for the 2015-2020 period. The sample of this research is 135 samples with pool sampling method. Hypothesis analysis with Structural Equation Model (SEM) based on Partial Least Square (PLS) using Smart PLS version 3. The results of this study are 1) CG has an effect on Tax Avoidance; 2) CG has a significant effect on CSR; 3) CSR has no effect on tax avoidance; 4) Tax Avoidance has an effect on CSR; and 5) CSR does not mediate CG with tax avoidance. | ||
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