Jurnal Nusa Akuntansi
Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KOMPENSASI EKSEKUTIF DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE

Sasriani, Nur Alfiah (Unknown)
Sugeng, Andry (Unknown)



Article Info

Publish Date
07 Jan 2025

Abstract

This research aims to determine and obtain empirical evidence of the influence of Corporate Social Responsibility Disclosure, Executive Compensation, and Managerial Ownership on Tax Avoidance in Consumer Non Cyclical companies listed on the BEI in 2018 - 2022. The dependent variable in this research is Tax Avoidance, while the Variable independent in this research, namely Disclosure of Corporate Social Responsibility, Executive Compensation, and Managerial Ownership. This research is quantitative and uses associative methods and data sourced from company annual reports for the 2018 - 2022 period with panel data regression analysis techniques. The research results show that the Corporate Social Responsibility Disclosure variable has no significant effect on Tax Avoidance in Consumer Non Cyclical companies listed on the Indonesia Stock Exchange for the 2018-2022 period, Executive Compensation has no significant effect on Tax Avoidance in Consumer Non Cyclical companies listed on the Stock Exchange Indonesia for the 2018-2022 period, Managerial Ownership has no significant effect on Tax Avoidance in Consumer Non Cyclical companies listed on the Indonesia Stock Exchange for the 2018-2022 period and Disclosure of Corporate Social Responsibility, Executive Compensation and Managerial Ownership simultaneously have a significant effect on Tax Avoidance in companies Consumer Non Cyclicals listed on the Indonesia Stock Exchange for the 2018-2022 period.

Copyrights © 2025






Journal Info

Abbrev

jna

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Nusa Akuntansi bertujuan untuk mempublikasikan penelitian di bidang akuntansi yang berkaitan dengan perpajakan, laporan keuangan, auditing, dan sistem informasi akuntansi dalam meningkatkan pengembangan ilmu pengetahuan melalui penelitian serta untuk mengetahui sumber referensi yang berkaitan ...