PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

Abstract

This reaserch aimed to find out the effect of corporate social responsibility, profitability and good corporate governance on the tax avoidance. While, the sample was 38 property and real estate companies which were listed on Indonesia Stock Exchange in line with, the sample was chosen with purposive sampling with 152 observations. However, as there were 15 outlier observations, the number of observation became 137. Moreover, the data were in the form of audit financial statement and annually report which taken from Indonesia Stock Exchange (IDX). The research result concluded corporate social responsibility and profitability had significance value of ˂ 0.05. On other hand, good corporate governance which consisted of independent commissioner, audit committee and audit quality had significance value of ≥ 0.05. In brief, corporate social responsibility had negative effect on the tax avoidance. Besides, the disclosure of corporate social responsibility was part of the stakeholders liability. Likewise, profitability had negative effect on the tax avoidance. This happened as profitable companies were tend to have tax avoidance. On contrary, good corporate governance which consisted of independent commissioner, audit committee and audit quality did not effect the tax avoidance.
Keywords :corporate social responsibility, profitabilitas, good corporate governance, tax avoidance.