PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONBILITY (CSR) TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2017-2019
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Institusion
Universitas Bhayangkara Surabaya
Author
NOVIANTI, ELINDA
Subject
Datestamp
2022-07-11 03:46:41
Abstract :
This study aims to examine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on tax avoidance in the 2017-2019 period. The population in this study were food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The research sample was determined by purposive sampling technique, with the criteria that have been determined as, in order to obtain 10 food and beverage manufacturing companies that meet the requirements. sample. The CSR disclosure indicator uses the new Global Reporting Initiative (GRI). The data used in this study were obtained from secondary data. The analysis technique in this study uses multiple linear regression methods. The results of this study indicate that GCG has no effect on tax avoidance. Meanwhile, CSR has an effect on tax avoidance
This study aims to examine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on tax avoidance in the 2017-2019 period. The population in this study were food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The research sample was determined by purposive sampling technique, with the criteria that have been determined as, in order to obtain 10 food and beverage manufacturing companies that meet the requirements. sample. The CSR disclosure indicator uses the new Global Reporting Initiative (GRI). The data used in this study were obtained from secondary data. The analysis technique in this study uses multiple linear regression methods. The results of this study indicate that GCG has no effect on tax avoidance. Meanwhile, CSR has an effect on tax avoidance
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