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All Journal International Journal of Accounting, Business, and Economic Policy
Beni Sucipto
Digital Business Study Program, ITEBIS PGRI Dewantara Jombang, Indonesia

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Corporate Social Responsibility as a Mediating Influence of Corporate Governance on Tax Avoidance Omi Pramiana; Hani Ayu Letari; Widy Taurus Sandy; Beni Sucipto
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 1 (2025): January
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i1.8

Abstract

The main focus of this research is to investigate how corporate social responsibility, influenced by corporate governance, impacts tax evasion. This study adopts a quantitative methodology. The sampling approach utilised was purposive, resulting in the selection of 23 companies from the Energy Sector of the Indonesia Stock Exchange. Secondary data was gathered through a review of existing literature. Path analysis, aided by the SmartPLS 4 software, was employed to assess both direct and indirect effects. The findings revealed that corporate governance has a favourable impact on corporate social responsibility and tax avoidance. Additionally, corporate social responsibility plays a role in mediating the relationship between corporate governance and tax avoidance.
Co-Authors Hani Ayu Letari Omi Pramiana Widy Taurus Sandy