PENGARUH JAJARAN DIREKSI DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP TAX AVOIDANCE

Priska Aprilia Aryanto, Estralita Trisnawati (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)

Jurnal Paradigma Akuntansi
Vol 2, No 3 (2020): Juli 2020

The purpose of this research is to obtain empirical evidence about the effect between Board of Directors and Corporate Social Responsibility with Tax Avoidance on manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. This study used 79 manufacture companies selected using purposive sampling method. The data used are secondary data in the form of annual report. The statistical method used to test the research hyphotesys is the double regretion analysis model. The results of this research are Board of Directors and Corporate Social Responsibility has positive significant effect with Tax Avoidance. For further research, it is recommended to extending the period of the study, adding other independent variables, and use other proxy.