PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK

Abstract

This research is aimed to find out the influence of Corporate Social Responsibility (CSR) and good
corporate governance (independent commissioners, audit committees, audit quality) to the corporate tax
avoidance. The research samples are 11 multinational companies manufacturing sector which are listed in
Indonesia Stock Exchange (IDX) with 44 observations and these companies have been selected by using
purposive sampling. The data analysis in this research has been carried out by using multiple regression analysis
and Corporate Social Responsibility (CSR) independent variable which is proxy by the CSRDI, the proportion of
independent commissioners, the number of audit committee, and audit quality (PAF size) to the tax avoidance
which is proxy by current ETR.The result of the research shows that the CSR give positive influence to the tax
avoidance. It means that when the CSR level is getting high (the company conducts a lot of disclosure of social
activities item) the tax avoidance which is carried out by the company will be high as well. It is caused by some
CSR items can reduce taxable income. Meanwhile, the independent commissioner, audit committee, and audit
quality do not give any influence to the tax avoidance.
Keywords: Corporate social responsibility, good corporate governance, tax avoidance