Jurnal Literasi Akuntansi
Vol 5 No 2 (2025): Juni 2025

Pengaruh Kualitas Corporate Sosial Responbility,Good Corporate Governance,Dan Ceo Overcondence Terhadap Penghindaran Pajak

Sutiono Ono (Universitas Sarjanawiyata Tamansiswa)



Article Info

Publish Date
15 Jun 2025

Abstract

Purpose : The purpose of this study is to prove the influence of corporate social responsibility quality, good corporate governance, and ceo overconfidence on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange Method: This research uses quantitative and secondary data sourced from the company's official website, as well as the Indonesia Stock Exchange (IDX) website. The technique used was purposive sampling using research subjects from manufacturing companies listed on the Indonesia Stock Exchange in 2022-2024. The sample data collected includes 192 manufacturing companies. Finding : Based on the research results,it show that CSR has a positive influence on tax avoidance,GCG has a positive influence on tax avoidance,and ceo overconfidence has a positive influence on tax avoidance in manufacturing company Novelty: This research is novel because the researchers added a new time period and sample determination.

Copyrights © 2025






Journal Info

Abbrev

litera

Publisher

Subject

Economics, Econometrics & Finance Engineering Social Sciences

Description

Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan ...