Tax Amnesty, Corporate Social Responsibility, Good Corporate Governance Terhadap Penghindaran Pajak

Muljadi, Cindy and Hastuti, Maria Eugenia and Hananto, Hari (2022) Tax Amnesty, Corporate Social Responsibility, Good Corporate Governance Terhadap Penghindaran Pajak. Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK), 17 (2). pp. 303-320. ISSN 1907-7769 (Print); 2685-6441 (Online)

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Abstract

Some elements of this research are important elements in the company, but also become one of the elements of the company to do tax avoidance. This study aims to prove empirically the effect of tax amnesty, Corporate Social Responsibility (CSR), and Good Corporate Governance (GCG) on tax avoidance by companies. The data in this study used a sample of all non-financial sector companies that have been listed on the IDX with a total sample of 591 companies for 3 years, selected using purposive sampling technique. The hypothesis that was tested using multiple linear regression models. The results showed that the tax amnesty had a positive and significant effect on tax avoidance. CSR has a positive and significant effect on tax avoidance. Meanwhile, GCG which is proxied by independent commissioners and audit committee has a negative and significant effect on tax avoidance.

Item Type:	Article
Uncontrolled Keywords:	Corporate Social Responsibility Good Corporate Governance Tax Amnesty Tax Avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Ester Sri W. 196039
Date Deposited:	15 Sep 2022 02:48
Last Modified:	15 Sep 2022 02:48
URI:	http://repository.ubaya.ac.id/id/eprint/42549

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