Prosiding Konferensi Ilmiah Akuntansi IX
PENGARUH CORPORATE GOVERNANCE, FINANCIAL RATIO, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK
Abstract
The purpose of this research is to examine the effect of corporate governance, financial ratios, and corporate social responsibility on tax avoidance. The independent variables of this research are independent commissioner, audit committee, corporate social responsibility, return on asset, sales growth, and firm size. The dependent variable of this research is tax avoidance. The data used in this research was taken from the financial reports and annual reports of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The number of samples of manufacturing companies in this research are 59 companies with a total of 177 research data were selected using the purposive sampling method. The data in this research was processed using SPSS 25. This research was analyzed using multiple linear regression analysis. The results of this research show that independent commissioner, corporate social responsibility, return on asset, and firm size have no effect on tax avoidance. While the audit committee and sales growth have an influence on tax avoidance. The results of this study are expected to provide insight to the government and also companies regarding tax avoidance actions that may be carried out by companies.
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