PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE

Abstract

This research aimed to examine the effect of Good Corporate Governance and Corporate Social Responsibility on
Tax Avoidance. While, the dependent variable was measured by proxy od Effective Tax Rate (ETR). Meanwhile,
independent variables were Corporate Social Responsibility and Good Corporate Governance which measured by
proxy of independent commissioner, audit quality, institutional and managerial ownership. The research was
quantitative. Moreover, the data collection technique used purpose sampling, in which the sample was based on
criteria given. Furthermore, the population was 54 Property, Real Estate and building construction which listed
on Indonesia Stock Exchange during 2015-2018. Additionally, there were 140 samples of company. However,
there were 27 outlier data. Therefore, the total sample became 113 companies. In addition, the data analysis
technique used multiple linear regression with SPSS 20. The research result concluded audit quality and
managerial ownership had positive effect on tax avoidance. On the other hand, independent commissioner and
institutional ownership had negative effect on tax avoidance. Meanwhile corporate social responsibility did not
affect tax avoidance.
Keyword: good corporate governance, corporate social responsibility, tax avoidance