PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

  • Putri Gantine Lestari Fakultas Ekonomi dan Bisnis, Universitas Informatika dan Bisnis Indonesia

Abstract

The number of tax revenues from year to year has increased, but this is not accordance with the targets set by the Directorate General of Taxation. Tax are cost for the companies, therefore companies will undertake strategies to reduce the tax expense by doing tax avoidance. The purpose of this study is to know how the influence of CSR and GCG structure to tax avoidance in mining companies listed on the Indonesia Stock Exchange 2011-2015.Sampling method in this reseacrh using purposive sampling method. Based on the results of sampling there are 7 companies that enter into the criteria with the observation period of 2011-2015 so that the total pooled data in the observation is 35 samples.Based on the results of the research, we can be concluded that partially CSR has negative effect to Tax Avoidance, Managerial Ownership has no effect to Tax Avoidance, Institutional Ownership has no effect to Tax Avoidance, Independent Commissioner positively affects to Tax Avoidance and simultaneously CSR, Managerial Ownership, Institutional Ownership, Commissioner Independent effect to Tax Avoidance

Published
2018-11-30
Section
Articles