STATERA: Jurnal Akuntansi dan Keuangan
Vol 3 No 1 (2021)

Peran Corporate Social Responsibility, Corporate Governance dan Profitabilitas: Indikasi Penghindaran Pajak Pada Sektor Pertambangan di Indonesia

Dadan Ramdhani (Universitas Sultan Ageng Tirtayasa)
Yanti Yanti (Universitas Buana Perjuangan Karawang)
Merryam Apriyanti Sitompul (Universitas Indonesia)

Article Info

Publish Date
15 Apr 2021

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure, proportion of managerial ownerships, audit committees and profitability on tax avoidance. The population of this research is mining companies listed on Indonesia Stock Exchange in 2014-2018. The samples tested in this study were 13 companies with a total of 65 samples taken based on the purposive sampling method. The data used in this study are secondary data from financial reports and annual reports. This study used multiple linear regression analysis. The results of this research showed that the audit committees and profitability had a negative significant influence on tax avoidance. In addition, the variable of managerial ownerships and corporate social responsibility had not significant influence on tax avoidance.

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Journal Info
STATERA: Jurnal Akuntansi dan Keuangan
Website

Abbrev

statera

Publisher

Universitas Matana

Subject

Economics, Econometrics & Finance

Description

STATERA, Jurnal Akuntansi dan Keuangan adalah publikasi ilmiah untuk tema kajian dalam keilmuan akuntansi dan keuangan. STATERA, Jurnal Akuntansi dan Keuangan dipublikasikan dua kali dalam setahun pada bulan April dan Oktober oleh Program Studi Akuntansi, Fakultas Ekonomi, Bisnis dan Ilmu Sosial, ...