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All Journal Jurnal Bisnis, Ekonomi Syariah dan Pajak
Dita Jayanti
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Economics, Econometrics & Finance

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Pengaruh Tata Kelola Perusahaan dan Corporate Social Responbility terhadap Tax Avoidance Dita Jayanti
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 1 No. 3 (2024): September : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v1i3.457

Abstract

This research aims to examine the effect of corporate governance and corporate social responsibility on tax avoidance in IDX companies. The population in the research uses the property and real estate sector on the Indonesia Stock Exchange in 2020 - 2022. The results of this research indicate that corporate governance on independent commissioners, audit committees has an effect on tax avoidance. Meanwhile, corporate governance in institutional ownership has no effect on tax avoidance. And corporate social responsibility has an effect on tax avoidance.
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