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Ni Made Dwi Payanti
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance dan Sales Growth pada Tax Avoidance Ni Made Dwi Payanti; I Ketut Jati
E-Jurnal Akuntansi Vol 30 No 5 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i05.p01

Abstract

This study aims to examine the effect of corporate social responsibility disclosure, good corporate governance and sales growth on tax avoidance with a cash effective tax rate (CETR) proxy. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Determination of the sample using the nonprobability sampling method with purposive sampling technique obtained by 20 companies with 80 observations. The data analysis technique used is multiple linear regression analysis, first factor analysis is carried out to determine the factors of good corporate governance variables. The results of this study indicate that disclosure of corporate social responsibility has no effect on tax avoidance, good corporate governance with proxies selected representing managerial ownership and institutional ownership negatively affect tax avoidance, while sales growth has a positive effect on tax avoidance. Keywords: Tax Avoidance; Corporate Social Responsibility Disclosure; Good Corporate Governance; Sales Growth.
Co-Authors I Ketut Jati