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Amril Amril
Jurusan Teknik Elektro Politeknik Negeri Padang
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Journal : International Journal of Artificial Intelligence Research

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The Effect of Corporate Governance and Corporate Social Responsibility on Tax Avoidance in Manufacturing Companies Listed on the IDX Ibrahim, Ibrahim; Abbas, Muchlis; Amril, Amril; Syamsuri, Helmy; Syarifuddin, Syarifuddin
International Journal of Artificial Intelligence Research Vol 7, No 1.1 (2023)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.888

Abstract

This study was conducted with the aim of: (1) examine the effect of the proportion of independent commissioners on tax avoidance; (2) examine the effect of audit quality on tax avoidance; (3) examine the effect of institutional ownership on tax avoidance; (4) examine the effect of managerial ownership on tax avoidance; (5) examine the effect of CSR disclosure on tax avoidance. The type of data used in this study is secondary data taken from manufacturing company reports from 2015-2018. The data is obtained from the Indonesia Stock Exchange which can be accessed on the official website of the Indonesia Stock Exchange (www.idx.co.id) as well as the company website of the related company. The data collection technique used is the documentation method. The data analysis method used is multiple linear regression analysis. The results of this study indicate that: (1) ownership of the proportion of independent commissioners has a negative and significant effect on tax avoidance; (2) audit quality has a negative and significant effect on tax avoidance; (3) institutional ownership has a negative and significant effect on tax avoidance; (4) managerial ownership has a negative and significant effect on tax avoidance; (5) CSR has a negative and significant effect on tax avoidance.
Co-Authors Abbas, Muchlis Abdul Khalik Abdullah, Muh Tang Abdullah, Muhammad Tang Agustin, Siti Maulidiya Ahmad Khoirul Fata Ahsyam, Fauziah Alwi, Nailis Sa’adah Aminuyati Andi Ahmad Yani, Andi Ahmad Andi Rahman Andriani Nasir ARDIANSYAH ARDIANSYAH Ardilla, Yola Arfah, Dwi Astuty Arham Rusli, Arham Asriyana, . Astika, Yuni Chairul Imam Dewi, Eva Efendi Efendi Emilia Emilia Endang Retnowati Fitri Rahayu Gazali Gazali Gita Susanti, Gita Gusrizal, Muhammad Hardiani . Hasan Sazali Hatni, Hatni Helmy Syamsuri, Helmy Hindarsyah, Eka Wahyu HM Baso, Muhammad Ihsan Ibrahim Ahmad Ibrahim Ibrahim Ihdina Gustina Ikbal Syukroni Inge Dwisvimiar Junaidi Junaidi Jusman, Ikhsan Amar Karmila, Yusri Kezia, Cristin Kholil, Syukur Lakasse, Syarifuddin Lazuardi, Dedy LUBIS, IRNA TRIANNUR Marselina, Eli Mawarli, Mawarli Meimunah SM Mentari, Ratnawati Mohd Roslan Mohd Nor Muammar Rinaldi Muchriana Muchran Muhammad Furqon Siregar Muhammad Subhan Mustika, Candra Nara, Nurdin Nur Ahyani Nur, Recky Pratiwi Nuralamsyah, Nuralamsyah Pausi, Rizal Pauzi, Rizal Putri, Endrika Widdia Rahmad Tri Hadi Ramananda, Vici Ramly, Ramly Randy, Muh. Fuad Rani Sri Agustina Rianawati Rianawati Riani Riani, Riani Rido Putra Rusita Dewi, Sintya Trisna Sairun, Aryani Selvi Aristantya Siregar, Rahmayani Sukenti, Desi Susant, Gita SYAHPUTRA, OKY Syarifuddin Syarifuddin Tambak, Syahraini Vyn Amzar, Yohanes Vyn Amzar, Yohannes Yasen, Syahruddin Yuliadi Yuliadi Yusuf Hanafi Zaleha, Siti