Kiswanto, FE Akuntansi and Atta Putra Harjanto, - and Trisni Suryarini, - and Nining Apriliyana, - and Abdul Kadir, - (2020) Tax Avoidance In Indonesia: Context Of Good Corporate Governance And Corporate Social Responsibility. Humanities & Social Sciences Reviews, 8 (2). pp. 270-279. ISSN 2395-6518

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Abstract

Purpose of the study: The objective of the study is to analyze the impact of Corporate Governance and Corporate Social Responsibility Quality on Tax Avoidance. Methodology: The research is based on secondary data and uses the quantitative method for data analysis. The population of this research is the audit report of the Audit Board of the Republic of Indonesia (BPK) in the Regency/City of West Indonesia with a total of 263 financial statements. The purposive sampling method is used, resulting in 186 financial statements as samples. Hypotheses are tested using multiple linear regressions using SPSS V.21. Main Findings: The results of the research show that Institutional Ownership and Corporate Social Responsibility Quality do not have any influence on Tax Avoidance, Executive Compensation has a positive influence on Tax Avoidance, and Audit Committee with Finance or Accounting Background has a negative influence on Tax Avoidance. Thus, it is concluded that the Executive Compensation and Audit Committee with Finance or Accounting Background can significantly influence Tax Avoidance decision making. However; Institutional Ownership and Corporate Social Responsibility Quality do not have any significant influence on Tax Avoidance at manufacturing companies listed on the Indonesia Stock Exchange. Applications of this study: This study indicates that good or bad CSR is not able to influence management actions to minimize the tax expense. This study can be useful for stakeholders analyzing the company’s CSR disclosure and GCG effectiveness and its relation to the company’s activity of tax avoidance. Novelty/Originality of this study: Tax avoidance, good corporate governance, and corporate social responsibility are included in this study. There are only a few studies that use these variables.

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