ANALISIS PENERAPAN PROFITABILITAS, GCG (GOOD CORPORATE GOVERNANCE), SERTA CSR (CORPORATE SOCIAL RESPONSIBILITY) TERHADAP TAX AVOIDANCE

Adha Nisa Nurhikmah, Siva Nurhaliza, Sonia Isabela, Vina Priyanti, Effriyanti Effriyanti

Abstract


The motive of this research is to find out how to analyze the application of profitability, GCG (good corporate governance), and CSR (corporate social responsibility) on tax avoidance. Our study has a sample, which contains data from companies in the real estate and property sectors that have been listed on the IDX (Indonesia Stock Exchange), through purposive sampling, 152 observations can be generated and 15 outliers are generated so that 137 observations have been generated. Through the IDX (Indonesian Stock Exchange) an explanation has been obtained that can be used for this research, namely in the form of information on audited financial reports and annual reports. The results of this study indicate a significant number <0.05 on the variable profitability and CSR (corporate social responsibility). Meanwhile, a significant value> 0.05 was obtained in the GCG (good corporate governance) method, which includes independent commissioners, audit committee and audit quality. Based on these results, it can be determined that profitability has a negative effect on tax avoidance, because profitable companies tend not to carry out tax avoidance activities. Then in GCG (good corporate governance) activities there is no influence whatsoever on tax avoidance, which includes independent commissioners, audit committee and quality. As for the disclosure of CSR (corporate social responsibility) activities, it can be concluded that it has a negative effect on tax avoidance because it is implemented as a form of trust in all stakeholders.

 

Keywords: profitability; good corporate governance; corporate social responsibility; tax avoidance.

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References


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