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All Journal ACCOUNTABILITY KEUNIS International Journal of Artificial Intelligence Research Owner : Riset dan Jurnal Akuntansi International Journal of Community Service Learning Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Audit dan Perpajakan Eduvest - Journal of Universal Studies Indonesian Journal of Advanced Research (IJAR)
Hantono Hantono, Hantono
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Aerospace Engineering Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Journal : International Journal of Artificial Intelligence Research

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Corporate Social Responsibility, Good Corporate Governance, Firm Size Towards Tax Avoidance in The Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange Hantono, Hantono; Jony, Jony; Sihombing, Rossy Pratiwy
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.491

Abstract

This study aims to examine the effect of Corporate Social Responsibility, Good Corporate Governance with proxy (board of commissioners, audit committee), and firm size towards tax avoidance. The population in this study is the Consumer Goods Industries listed in Indonesia Stock Exchange in 2015 until 2019. The sample was determined by the purposive sampling method and obtain 16 companies. Type of data used was secondary data obtained from www.idx.co.id and corporate websites. The method of analysis used is multiple regression analysis. The results of study show that Corporate Social Responsibility has significant effect on tax avoidance, where the significant value is 0.001 < 0.05. Good Corporate Governance with proxy (board of commissioners has significant effect on tax avoidance where the significant value is 0,032 < 0.05, audit committee does not have significant effect on tax avoidance where the significant value are 0.839 < 0.05), firm size does not have significant effect on tax avoidance, where the significant value are 0.874 > 0.05. Simultaneous test is known that the significance value (α) 0.009 < 0.05 with a calculated value of fcount 3,767 < ftable  2.76 which means that independent variables corporate social responsibility, good corporate governance with proxy by the board of commissioners and audit committee,  firm size has a significant influence together (simultaneous) on tax avoidance. While the coefficient of determination in this study can be explained that variations of independent variables corporate social responsibility, good corporate governance with proxy by the board of commissioners and audit committees, firm size can explain the variation of variable dependent tax avoidance is 47%. While the rest (100% – 47% = 53 %) is a variation of other variables that affect tax avoidance that was not found in this study.
Co-Authors Anabel , Thrylbi Arisandy, Dodi Arisandy, Dody Aurelia, Felicia Beatrice, Angela Ciptawan Felix Valentin Galani , Vicky Gaya Ginting, Wenny Anggeresia Guci, Siti Tiffany Haloho, Ronald H. Jony Jony Jony mudjisusatyo, yuniarto Namira Ufrida Rahmi Novianty Salim, Lisa Pangaribuan, Wanapari Peranginangin, Meilianta Br Riko Fridolend Sianturi Rosnida, Rosnida Rossy Pratiwy Sihombing Saragih, Cathrin Mutiara Siagian, Maslina Simanjuntak, Charin Lorenia Juniarti Simaremare, Aman Siregar, Ratu Theofila Sri Milfayetty, Sri Sudibjo, Kusman Susanto, Asen Teng, Sauh Hwee Wijaya, Selvia Fransiska Wildansyah lubis, Wildansyah Zainuddin, Zainuddin Zuraida Lubis