International Journal of Economy, Education and Entrepreneurship (IJE3)
Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, FAMILY OWNERSHIP, AND INSTITUTIONAL OWNSHIP ON TAX AVOIDANCE FOR MANUFACTURING COMPANIES

Gianti, Sabrina (Unknown)
Ratnawati, Dyah (Unknown)



Article Info

Publish Date
30 Apr 2024

Abstract

The purpose of the study was to examine the influence of Corporate Social Responsibility, Family Ownership, and Institutional Ownership on Tax Avoidance in manufacturing companies from 2019 to 2022. This study employs a form of quantitative research that utilizes secondary data extracted from financial reports and business sustainability reports. The study sample consists of 226 manufacturing companies that were listed on the Indonesian Stock Exchange during the period of 2019-2022. The samples were chosen using the purposive sampling technique, applied to a total of 176 data points collected from 44 company samples throughout a 4-year research period. The data analysis employed double regression analysis techniques to examine the relationship between corporate social responsibility, family ownership, institutional ownership, and tax avoidance. The research findings indicate that these factors have a considerable negative impact on tax avoidance. Therefore, if the corporation implements higher levels of corporate social responsibility, family ownership, and institutional ownership, it will effectively prevent any potential instances of tax avoidance

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Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

International Journal of Economy, Education and Entrepreneurship (IJE3) is a peer-refereed open-access international journal which has been established for the dissemination of state-of-the-art knowledge in the field of Economy and Education. Starting from 2021, IJE3 would be published Three times ...