Pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), Manajemen Kompensasi, dan Manajemen Laba Terhadap Pengindaran Pajak

Authors

  • Sri Retnoningsih Universitas Wahid Hasyim
  • Wulan Budi Astuti Universitas Wahid Hasyim
  • Setyo Mahanani Universitas Wahid Hasyim
  • Maudina Alfiyah Universitas Wahid Hasyim

DOI:

10.33395/owner.v8i2.2021

Keywords:

corporate social responsibility, compensation management, good corporate governance, profits management, tax avoidance.

Abstract

Tax avoidance is a strategy used by taxpayers to lower their tax liability without breaking the law. This research aims to test the influence of corporate social responsibility, good corporate governance, management compensation and profits management on tax avoidance. The research object used is mining industry companies listed on the Indonesia Stock Exchange for 20-2021. The research method used uses quantitative methods. The sampling technique uses purposive sampling. Based on the specified criteria, 65 companies were obtained. The research results explain that corporate social responsibility, good corporate governance and profits management has a significant effect on tax avoidance, but management compensation has no effect on tax avoidance.

Downloads

Download data is not yet available.

        Plum-X Analityc

References

Ajeng, Anita, Y. (2016). Pengaruh Karakteristik Perusahaan, GCG, Dan CSR Terhadap Penghindaran Pajak. 541–548.

Alam, M. H. (2022). Pengaruh Manajemen Laba , Likuiditas , Leverage Dan Corporate Governance Terhadap Penghindaran Pajak.

Amri, M. (2017). Pengaruh Kompensasi Manajemen Terhadap Penghindaran Pajak. 9(1), 1–14.

Erma, R. dan. (2019). Pengaruh Kompensasi Manajemen Terhadap Tax Avoidance Dengan Moderasi Diversifikasi Gender Direksi Dan Preferensi Risiko Eksekutif Perusahaan Di Indonesia (Studi Empiris Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia Tahun 2017-2019). 675–686.

Fahira, F. P., & Ekowati, L. (2022). Pengaruh Pengungkapan Corporate Governance dan Corporate Social Responsibility Terhadap Penghindaran Pajak ( Tax Avoidance ) pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2020.

Febriyanti, N. (2023). Pengaruh Manajemen Laba Terhadap Penghindaran Pajak Yang Dimoderasi Oleh Pertumbuhan Penjualan. 12, 1–13.

Lestari, E. K., & Marlinah, A. A. N. (2022). Pengaruh Good Corporate Government , Corporae Social Responsibility , Dan Karakteristik Perusahaan Terhadap Penghindaran Pajak. 14(1), 41–56.

Liana, L., & Sari, P. (2017). Pengaruh Corporate Social Responsibility Terhadap Penghindaran Pajak Perusahaan. 6, 1–13.

Maraya, A. D., & Yendrawati, R. (2016). Pengaruh Corporate Governance dan Corporate Social Responsibility Disclosure Terhadap Tax Avoidance?: Studi Empiris Pada Perusahaan Tambang dan CPO. 20(2).

Muda, I., & Abubakar, E. (2020). Pengaruh Ukuran Perusahaan , Profitabilitas , Leverage , dan Manajemen Laba terhadap Penghindaran Pajak Dimoderasi oleh Political Connection. 8(2), 375–392.

Murtina, W. S., Putra, W. E., & Yustien, R. (2022). Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Perusahaan Perbankan Terdaftar di BEI Tahun 2015-2019). Jurnal Akuntansi Dan Auditing, 17(2), 47–66. https://doi.org/10.14710/jaa.17.2.47-66

Pucantika, N. R., & Wulandari, S. (2022). Pengaruh Kompensasi Manajemen , Profitabilitas , Capital Intensity , dan Leverage Terhadap Tax Avoidance. 15(1), 15–24.

Pujiono, P. dan. (2021). Pengaruh Praktik Manajemen Laba Terhadap Penghindaran Pajak. 1(1), 101–111.

Putri, Y. A., & Yanti, H. B. (2022). Pengaruh Corporate Social Responsibility , Kompensasi Manajemen , Intensitas Modal , Financial Distress Terhadap Tax Avoidance. 2(2), 487–500.

Rohyati, Y., & Suripto. (2021). Corporate Social Responsibility , Good Corporate Governance , and Management Compensation Against Tax Avoidance. 2612–2625.

Sidabutar, B. C., Tarigan, P., & Siahaan, G. (2020). Penghindaran Pajak ( Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2012-2014 ). 1(1), 51–66.

Tandean, V. A. (2016). The Effect of Good Corporate Governance on Tax Avoidance?: An Empirical Study on Manufacturing Companies Listed in IDX period. 1, 28–38.

Downloads

Published

2024-03-31

How to Cite

Retnoningsih, S. ., Wulan Budi Astuti, Setyo Mahanani, & Maudina Alfiyah. (2024). Pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), Manajemen Kompensasi, dan Manajemen Laba Terhadap Pengindaran Pajak. Owner : Riset Dan Jurnal Akuntansi, 8(2), 1367-1373. https://doi.org/10.33395/owner.v8i2.2021