Pengaruh Leverage, Komisaris Independen Dan Corporate Social Responsibility Terhadap Penghindaran Pajak


Ari Wulan Fitri(1*), Denny Putri Hapsari(2), Entis Haryadi(3),

(1) Universitas Serang Raya
(2) Universitas Serang Raya
(3) 
(*) Corresponding Author

Abstract


This study aims to examine the effect of leverage, independent commissioners and corporate social responsibility on tax avoidance. The dependent variable used in this study is tax avoidance practice which is proxied by an effective tax rate (ETR), while the independent variables are leverage, independent commissioners and corporate social responsibility (CSR). The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the 2013-2016 period. The sample in this study was selected using purposive sampling method where sampling was based on certain criteria and obtained 40 samples. The analysis technique used in this study is multiple linear analysis. The results showed that the leverage variable had no significant effect on tax avoidance. Variable independent commissioners did not have a significant effect on tax avoidance. While CSR variables have a significant effect on tax avoidance.


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References


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Hidayati, Nurul, et al. (2017). “Pengaruh Corporate Social Responsibility dan Good Corporate Governance Terhadap Penghindaran Pajak.” Jurnal Ilmu dan Riset Akuntansi. Vol. 6. No. (3). 153-170

Lionita, Adinda, et al. (2017). “Pengaruh Corporate Social Responsibility, Prfitabilitas,Leverage, dan Komisaris Independen Terhadap Praktik Penghindaran Pajak Pada Perusahaan yang Terdaftar di BEI.” KOMPARTEMEN. Vol. XV. No. (1). 1-11

Ningrum, Aprilian, et al. (2018). “Pengaruh Pengungkapan Corporarte Social Responsibility Terhadap Tax Avoidance Dengan Gender Sebagai Variabel Moderasi


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