Trilogi Accounting & Business Research
Vol 5, No 1 (2024)

PENGARUH KEPEMILIKAN MANAJERIAL DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI

Afifah Dhia Ulhaq (Universitas Trilogi)
Efendri Efendri (Universitas Trilogi)

Article Info

Publish Date
30 Jun 2024

Abstract

The study aims to examine the effect of managerial ownership and corporate social responsibility of tax avoidance with independent commissioners as a moderation variable. The sample used in this research was 276 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sample selection technique uses purposive sampling and the data used is secondary data obtained from the Indonesian Stock Exchange (BEI). Data analysis uses Multiple Linear Regression analysis. Based on the research results, it proves that Managerial Ownership and Corporate Social Responsibility influence Tax Avoidance. The moderating variable Independent Commissioner is unable to moderate the influence of Managerial Ownership on Tax Avoidance, while the Independent Commissioner moderates the influence of Corporate Social Responsibility on Tax Avoidance.Keywords: Managerial Ownership, Corporate Social Responsibility, Independent Commissioners, Tax Avoidance

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Journal Info
Trilogi Accounting & Business Research
Website

Abbrev

TABR

Publisher

Universitas Trilogi

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

TABR merupakan jurnal yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Universitas Trilogi. TABR merupakan media komunikasi dan publikasi naskah ilmiah yang memiliki komitmen untuk menyebarkan hasil penelitian, sajian kasus, dan tinjauan pustaka guna memperluas wawasan, memutakhirkan ...