Open AccessTAX AVOIDANCE IN INDONESIA: CONTEXT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY
Author(s) -
Kiswanto,
Atta Putra Harjanto,
Trisni Suryarini,
Nining Apriliyana,
Abdul Kadir
Publication year - 2020
Publication title -
humanities and social sciences reviews
Language(s) - English
Resource type - Journals
ISSN - 2395-6518
DOI - 10.18510/hssr.2020.8230
Subject(s) - stock exchange , nonprobability sampling , corporate social responsibility , accounting , business , corporate governance , population , audit committee , audit , context (archaeology) , descriptive statistics , social responsibility , finance , statistics , public relations , geography , political science , sociology , demography , archaeology , mathematics
Purpose of the study: The objective of the study is to analyze the impact of Corporate Governance and Corporate Social Responsibility Quality on Tax Avoidance.
Methodology: The population of this research is the audit report of the Audit Board of the Republic of Indonesia (BPK) in the Regency/City of West Indonesia with a total of 263 financial statements. Purposive sampling method is used, resulting 186 financial statements as samples. Hypotheses are tested using multiple linear regression using SPSS V.21.
Main Findings: This study population is a manufacturing company in Indonesia. Data are then analyzed by descriptive statistics and multiple linear regression. It is a quantitative study with 150 companies as the population of the study. They are all manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2013 up to 2015.
Applications of this study: This study can be useful for good corporate governance dan corporasi social responsibility
Novelty/Originality of this study: Tax avoidance, good corporate governance and good social responsibility are included in this study. There are only a few studies that use these variables. This study uses a different proxy from the previous one with the aim of getting more accurate results.