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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan
Arlene Friskila Apriliani Pasarribu
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Economics, Econometrics & Finance

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Pengaruh Corporate Social Responsibility, Komisaris Independen, dan Sales Growth terhadap Tax Avoidance: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Arlene Friskila Apriliani Pasarribu; Sri Agustini
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2512

Abstract

This study aims to examine and analyze the effect of Corporate Social Responsibility, Independent Commissioners, and Sales Growth on Tax Avoidance among companies in the Consumer Non-Cyclicals Sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from annual financial statements and sustainability reports published by the sample companies. The sampling technique used is purposive sampling, resulting in a sample of 8 companies observed over five years, with a total of 40 observation units. The data were analyzed using panel data regression with the assistance of EViews 12. The findings show that Corporate Social Responsibility, Independent Commissioners, and Sales Growth simultaneously affect Tax Avoidance. Partially, Corporate Social Responsibility has no significant effect on Tax Avoidance, while Independent Commissioners have a positive effect on Tax Avoidance. Meanwhile, Sales Growth has no significant effect on Tax Avoidance.
Co-Authors Sri Agustini