Corporate Social Responsibility as a Mediating Influence of Corporate Governance on Tax Avoidance

Omi Pramiana (Accounting Study Program, ITEBIS PGRI Dewantara Jombang, Indonesia)
Hani Ayu Letari (Accounting Study Program, ITEBIS PGRI Dewantara Jombang, Indonesia)
Widy Taurus Sandy (Management Study Program, ITEBIS PGRI Dewantara Jombang, Indonesia)
Beni Sucipto (Digital Business Study Program, ITEBIS PGRI Dewantara Jombang, Indonesia)

International Journal of Accounting, Business, and Economic Policy
Vol. 1 No. 1 (2025): January

The main focus of this research is to investigate how corporate social responsibility, influenced by corporate governance, impacts tax evasion. This study adopts a quantitative methodology. The sampling approach utilised was purposive, resulting in the selection of 23 companies from the Energy Sector of the Indonesia Stock Exchange. Secondary data was gathered through a review of existing literature. Path analysis, aided by the SmartPLS 4 software, was employed to assess both direct and indirect effects. The findings revealed that corporate governance has a favourable impact on corporate social responsibility and tax avoidance. Additionally, corporate social responsibility plays a role in mediating the relationship between corporate governance and tax avoidance.