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All Journal Jurnal Madani Jurnal Ekonomi Dan Bisnis Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Journal of Economics and Business Letters JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Artificial Intelligence and Digital Business Jurnal Abdi Citra Jurnal Nusa Akuntansi
Jelanti, Desi
Program Studi S1 Akuntansi, Fakultas Ekonomi Dan Bisnis,Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Scientia

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The influence of good corporate governance, corporate social responsibility, and sales growth on tax avoidance Desi Jelanti
Jurnal Scientia Vol. 13 No. 01 (2024): Education, Sosial science and Planning technique, 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v13i01.2285

Abstract

This research uses quantitative research methods with a descriptive approach to examine the influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Sales Growth on Tax Avoidance. Secondary data from Energy and Technology sector companies on the Indonesia Stock Exchange during the 2018-2022 period was used in this research. The sampling method used was purposive sampling, with specific criteria to select 17 companies from 110 companies in the population. Data analysis techniques use statistical calculations with Microsoft Excel and Eviews 10. The research results show that GCG proxied by independent commissioners has a positive effect on Tax Avoidance, while GCG proxied by the audit committee shows no effect. CSR and Sales Growth have also been proven to affect Tax Avoidance positively. This research implies that it is essential for companies to consider these factors in their strategies and policies, while regulators need to strengthen regulations and supervision to prevent unethical Tax Avoidance practices.
Co-Authors Aris Sanulika Budiantini, Alya FITRIYAH Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Harefa, Median Kristianti Intan Rahma Sari Karlin, Ani Khuliqi, Khusnul Khuluqi, Khusnul Khusnul Khuliqi Khusnul Khuluqi Leonita Mutiara Bintang Lilis Karlina Lilis karlina, Lilis Majidah, Indah Maryati Meta Nursita Napisah Napisah Napisah, Napisah Nugroho Widhi Pratomo Nursita, Meta Octaviani, Natasya Nur’alifiah Pratomo, Nugroho Widhi rahma, intan Reni Astuti Ria Rosalia Simangunsong Rismawati, Rizka Rizka Rismawati Sanulika, Aris Sari, Intan Rahma Sari, Shinta Puspita Sutihat, Aat W.A, Sri Putri Winingrum Winingrum, Sri Putri