Hania Dyah Anggraeni, 7211418052 (2022) PENGARUH PROFITABILITAS, BOARD GENDER DIVERSITY, DAN STRUKTUR KEPEMILIKAN TERHADAP TAX AVOIDANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Tax avoidance is an activity to avoid taxes that is carried out by taking advantage of loopholes in tax laws and tax regulations, so the amount of taxes that company has to pay become lower. Tax avoidance that is being carried out by company will reduced state revenue from tax sector. The purpose of this study is to analyze the influence of profitability, board gender diversity, family ownership, and foreign ownership on tax avoidance with corporate social responsibility as a moderating variable. The population of this study were manufacturing companies listed on Indonesia Stock Exchange in 2018-2020 with total of 186 companies. The sample technique in this research used purposive sampling technique. There were 41 companies were taken as samples, so that 101 unit of analysis were obtained for this research. The data analysis method used statistic descriptive analysis and moderated regression analysis with absolute value difference test. The result of this research showed that profitability had positive and significant effect on tax avoidance. Family ownership had negative and significant effect on tax avoidance. Board gender diversity and foreign ownership had no significant effect on tax avoidance. Furthermore, corporate social responsibility wasn’t able to moderate the influence of profitability, board gender diversity, and family ownership on tax avoidance. However, corporate social responsibility was able to moderate the influence of foreign ownership on tax avoidance. Suggestion from this research are for future research is expected to use other independent variables that are not used in this research, such as leverage, liquidity, and fiscal loss compensation. Future research is expected to use another moderating variable that can be able to moderate independent variables on tax avoidance. The company is expected to increase corporate social responsibility disclore, so it can show that company has awareness of its responsibilities and concern towards society and their surroundings.

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