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All Journal Jurnal Ekonomika I-Finance Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Dinamisia: Jurnal Pengabdian Kepada Masyarakat Scientific Journal of Reflection : Economic, Accounting, Management and Business Distribusi JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING EDUKATIF : JURNAL ILMU PENDIDIKAN JIA (Jurnal Ilmiah Akuntansi) Journal of Economics, Business, and Government Challenges JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN G-Tech : Jurnal Teknologi Terapan Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Jurnal Pengabdian Kepada Masyarakat Indonesian Community Journal Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Sastra Indonesia Jurnal Akuntansi Jurnal Abdimas Cendekiawan Indonesia SEMANIS
Robiansyah, Anton
Universitas Terbuka
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Journal : journal of applied managerial accounting

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PENGARUH MANAJEMEN LABA, CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE Imron Septiadi; Anton Robiansyah; Eddy Suranta
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.894 KB) | DOI: 10.30871/jama.v1i2.502

Abstract

This research aimed to present an empirical evidence influence of earnings management, corporate governance, and corporate social responsibility disclosure on tax avoidance. Earnings management measured using model jones, corporate governance mechanism seen from institutional ownership, managerial ownership, audit commute, audit quality. Disclosure of corporate social responsibility using the global reporting initiative generation four (GRI-G4). Tax avoidance as measured by cash effective tax rate (CETR). The sampling method using purposive sampling and data was analyzed using multiple linear regression. The results show that earnings management and corporate social responsibility influence on action of tax avoidance. Meanwhile, Institutional ownership, managerial ownership, audit committees, and audit quality does not influence on action of tax avoidance. Keywords: tax avoidance, earnings management, corporate governance, corporate social responsibility disclosure
Co-Authors ACHMAD FAUZI Agustiani Putri Alpin Herman Saputra Andi Lopa Ginting Andi Lopa Ginting Andre Suandi Simbolon Andre Suandi Simbolon Antonius Dwi Maryadi Ardimansyah Ardimansyah Ardimansyah Arman Haqqi Anna Zili Arman Haqqi Anna Zili Bucek Jalu Prasetyo Arjuna Darwin Hartono Dwi Novita Eddy Suranta Edward Zubir Edward Zubir Eka Wirajuang Daurrohmah Elga Yulindisti Ersi Sisdianto Febri Maulana Gusnan Mulyadi Hendrian Hendrian Herry Novrianda Hirawati Lubis Imron Septiadi Iwi Karmita Sari Khaerul Anam Lilik Sulistyowati Lilik Sulistyowati M. Firman Karim Melisa Arisanty Melisa Arisanty Milde Wahyu Moh. Syarif Mohd Shahril Ahmad Razimi Muhammad Fauzi Hafa Nindya Farah Dwi Puspitasari Nirdukita Ratnawati Noorina Hartati Noorina Hartati Novi Andareswari Novita, Dwi Nur Mahin Pesi Suryani Pratana Puspa Midiastuty Rafles Ginting Ranidiah, Furqonti Riady, Yasir Rini Indriani Rissa Anandita Rita Diana Mei Sari Rizky Firmansyah Rubhan Masykur Selly Anastassia Amellia Kharis Sismawati Situmorang Sri Maulidia Permatasari Sri Maulidia Permatasari Steviani Batti Steviani Batti Sukatmi, Sri Suparsiyem Suparsiyem Tito Irwanto Wiradharma, Gunawan Yasir Riady Yasir Riady Yusmaniarti