THE EFFECT OF PROFITABILITY, INDEPENDENT COMMISSIONERS, AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON TAX AVOIDANCE
Abstract
This study aims to examine the effect of Profitability, Independent Commissioner, and Corporate Social Responsibility (CSR) on Tax Avoidance. The data used in the study is secondary data, the sampling technique is the purposive sampling method with data sources from financial statement data of banking companies listed on the IDX 2017-2019 obtained from the internet (www.IDX.co.id) as many as 45 companies consists of 135 samples. The test of this study used a classic assumption test consisting of (normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test) and multiple regression analysis hypothesis testing consisting of (determination coefficient test (R2), simultaneous test (F test), and partial test t-test). Based on the results of the regression test, it shows that the effect of Profitability, Independent Commissioner, and Corporate Social Responsibility (CSR) has a positive effect on tax avoidance.
Keywords
Full Text:
PDFReferences
Anggraeni, R. D. (2018). Pengaruh Komisaris Independen , Leverage, Dan Profitabilitas Terhadap Tax Avoidance ( Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017 ) The Effect of Independent Commissioners , Leverage , and Prof. Akuntoteknologi : Jurnal Ilmiah Akuntansi Dan Teknologi - V Ol . 10 . N O . 1 (2018 ), 1, 43–58.
Dewi, N. M. (2019). Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen dan Komite Audit Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016. Jurnal Akuntansi Dan Keuangan, 9(2), 171–189.
Eksandy, A. (2017). PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris Pada Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2010-2014). Competitive Jurnal Akuntansi Dan Keuangan, 1(1), 1. https://doi.org/10.31000/competitive.v1i1.96
Indriawati, W. F. (2017). Pengaruh Dewan Komisaris Independen, Komite Audit, Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Dengan Profitabilitas Sebagai Variabel Moderating. Skripsi, 1–81.
Januari, D. M. D., & Suardikha, I. M. S. (2019). Pengaruh Corporate Social Responsibility, Sales Growth, dan Profitabilitas Terhadap Tax Avoidance. E-Jurnal Akuntansi, 8, 1653. https://doi.org/10.24843/eja.2019.v27.i03.p01
Luh, N., & Puspita, P. (2017). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance). E-Jurnal Akuntansi, 21, 882–911. https://doi.org/10.24843/EJA.2017.v21.i02.p01
Mardiasmo. (2018). Peran Komisaris Independen Dan Kualitas Audit Terhadap Penghindaran Pajak. 1. file:///C:/Users/PC/Desktop/Semester 6/Jurnal proposal/11.pdf
Merkusiwati, N. K. L. A., & Eka Damayanthi, I. G. A. (2019). Pengaruh Pengungkapan CSR, Karakter Eksekutif, Profitabilitas, Dan Investasi Aktiva Tetap Terhadap Penghindaran Pajak. E-Jurnal Akuntansi, 29(2), 833. https://doi.org/10.24843/eja.2019.v29.i02.p26
Rista, B., & Mulyani, S. D. (2019). Pengaruh Corporate Social Responsibility dan Profitabilitas terhadap Penghindaran Pajak Perusahaan dengan Peran Komite Audit sebagai Moderasi. Prosiding Seminar Nasional, 2, 1–10.
Sapti, M. (2019). 済無No Title No Title. Kemampuan Koneksi Matematis (Tinjauan Terhadap Pendekatan Pembelajaran Savi), 53(9), 1689–1699.
Yuniarti, N., Sherly, E. N., & Sari, D. N. (2020). Pengaruh Kepemilikan Institusional Dan Dewan Komisaris Independen Terhadap Tax Avoidance Pada Perusahaan Lq-45 Yang Terdaftar Di Bei Periode 2015-2017. Jurnal Akuntansi, Keuangan Dan Teknologi Informasi Akuntansi, 1(1), 97–109. https://doi.org/10.36085/jakta.v1i1.827
DOI: https://doi.org/10.26618/jeb.v17i2.6475
Refbacks
- There are currently no refbacks.
Copyright (c) 2021 Jurnal Ekonomi Balance
This work is licensed under a Creative Commons Attribution 4.0 International License.