Pengaruh Corporate Social Responsibility, Komisaris Independen, dan Sales Growth terhadap Tax Avoidance: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024

Arlene Friskila Apriliani Pasarribu
Sri Agustini

Jurnal Ekonomi, Akuntansi dan Perpajakan
Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)

This study aims to examine and analyze the effect of Corporate Social Responsibility, Independent Commissioners, and Sales Growth on Tax Avoidance among companies in the Consumer Non-Cyclicals Sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from annual financial statements and sustainability reports published by the sample companies. The sampling technique used is purposive sampling, resulting in a sample of 8 companies observed over five years, with a total of 40 observation units. The data were analyzed using panel data regression with the assistance of EViews 12. The findings show that Corporate Social Responsibility, Independent Commissioners, and Sales Growth simultaneously affect Tax Avoidance. Partially, Corporate Social Responsibility has no significant effect on Tax Avoidance, while Independent Commissioners have a positive effect on Tax Avoidance. Meanwhile, Sales Growth has no significant effect on Tax Avoidance.