Influence Good Corporate Governance and Corporate Social Responsibility To Tax Avoidance ( Study Empirical Analysis of Industrial Companies Listed on the Indonesian Stock Exchange (BEI ) in 2020-2024
Keywords:
Good Corporate Governance, Corporate Social Responsibility, Tax AvoidanceAbstract
Study This own objective For know and obtain proof empirical influence Disclosure Good Corporate Governance and Corporate Social Responsibility towards Tax Avoidance in companies industrials listed on the IDX in 2020 - 2024. Variables dependent in study This that is Tax Avoidance , whereas Variables independent in study This namely Good Corporate Governance and Corporate Social Responsibility . Study This use approach quantitative and data used in study This is secondary data , which is obtained in a way No directly by researchers from report annual company period 2020 - 2024 with analysis panel data regression . The method used in taking samples in research This is method Purposive sampling . Research results known that the calculated t value variables commissioner independent of 3.340831 > t table value namely 1.65993 or The prob. value is 0.0013 < 0.05, so H1 is accepted . The calculated t value variables Corporate Social Responsibility of 0.679300 < the t table value namely 1.65993 or The probability value is 0.4989 > 0.05 , so H2 is rejected . And based on commissioner F-test results independent and Corporate Social Responsibility F statistic value is of 4.238124 > 3.087 and the prob value (F- statistic ) of 0.000001 <0.05, then H1 is accepted . Based on analysis conducted Influential independent commissioners positive and significant to Tax Avoidance in companies industrial sectors listed on the IDX in 2020-2024 , in general partial Corporate Social Responsibility No influential to Tax Avoidance . And based on results analysis conducted in a way simultaneous commissioner independent and Corporate Social Responsibility influential positive and significant to Tax Avoidance in companies sector industrials listed on the IDX.
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