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Pengaruh Corporate Social Responsibility dan Good Corporate Governance terhadap Tax Avoidance (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) = The Effect of Corporate Social Responsibility and Good Corporate Governance on Tax Avoidance (Empirical Study on LQ45 Companies Listed on the IDX for the Period 2019-2023)
Hafinda Umi Arifah, “The Effect of Corporate Social Responsibility and Good Corporate Governance on Tax Avoidance (Empirical Study on LQ45 Companies Listed on the IDX for the Period 2019-2023)", Thesis, Accounting Department, Semarang State Polytechnic, under the
guidance of Muhamad Hasanudin, S.e., M.Si., Akt and Musyafa Al Farizi, S.E., M.Si. January 2025, January 2025, 60 pages.
This study examines the effect of independent commissioners, audit committee, managerial ownership, institutional ownership, and CSR on tax avoidance. This research was conducted on companies listed in LQ45 in 2019-2023. This study uses quantitative data sources such as annual and sustainability reports. Data collection techniques used purposive sampling to obtain a sample of 9 companies in 5 years (45 samples). The data is processed with the help of SmartPLS software version 3.0. The results showed that independent commissioners, audit committee, managerial ownership, and institutional ownership significantly affected tax avoidance. Corporate Social Responsibility has no significant effect on tax avoidance. The independent variables consisting of independent commissioners, audit committees, managerial ownership, institutional ownership, and corporate social responsibility have a joint effect on tax avoidance. This research is expected to reference company management regarding tax planning and the government's improvement of taxation loopholes.
Keyword: Independent Commissiners, Audit Committee, Managerial Ownership, Insitutional Ownership, Corporate Social Responsibility (CSR), Tax Avoidance.
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