The effect of corporate governance, corporate social responsibility, and leverage on tax avoidance practices companies listed in Indonesia Stock Exchange

Valencia, Valencia (2022) The effect of corporate governance, corporate social responsibility, and leverage on tax avoidance practices companies listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax avoidance is one way that can be done to reduce the tax burden legally and is still under the rule of law and the Act because it is considered a tax planning with the aim of paying taxes to companies or entities. This study aims to examine the effect of Corporate Governance, Corporate Social Responsibility and Leverage on Tax Avoidance Practices Companies listed on the Indonesia Stock Exchange. This type of research is a quantitative research, where the data obtained is secondary data. Sampling was carried out using a purposive sampling technique on manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. The method used was SPSS software to analyze the data. The data analysis technique in this research is multiple linear regression analysis. The results of this study indicate that Corporate Governance has an significant effect on Tax Avoidance , while Corporate Social Responsibility and Leverage has no significant effect on Tax Avoidance./ Penghindaran pajak merupakan salah cara yang dapat dilakukan untuk mengurangi beban pajak secara legal dan masih dalam aturan hukum serta Undang-Undang karena masih dianggap sebagai tax planning dengan tujuan meminimalkan pajak yang harus dibayar oleh perusahaan atau badan. Penelitian ini bertujuan untuk menguji pengaruh Tata Kelola Perusahaan, Tanggung Jawab Sosial Perusahaan dan Leverage terhadap Penghindaran Pajak yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini merupakan penelitian kuantitatif, dimana data yang diperoleh merupakan data sekunder. Pengambilan sampling dilakukan dengan teknik purposive sampling pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016 sampai 2020. Metode yang digunakan adalah perangkat lunak SPSS untuk menganalisis data. Teknik analisis data dalam penelitian adalah analisis regresi linier berganda. Hasil pada penelitian ini menunjukkan bahwa Tata Kelola Perusahaan berpengaruh signifikan terhadap Penghindaran Pajak sedangkan Tanggung Jawab Sosial Perusahaan dan Leverage tidak berpengaruh signifikan terhadap Penghindaran Pajak.

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