CD Skripsi
Pengaruh Corporate Social Responsibility Dan Good Corporate Governance Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Multinasional Sektor Manufaktur dan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017- 2021)
This research aims to examine the influence of Corporate Social Responsibility on Tax Avoidance, the influence of Independent Commissioners on Tax Avoidance, the influence of the Audit Committee on Tax Avoidance, the influence of Managerial Ownership on Tax Avoidance and the influence of Institutional Ownership on Tax Avoidance. The population in this study are all Multinational Companies in the Manufacturing and Mining Sector listed on the Indonesia Stock Exchange for the 2017-2021 period. The research sample was determined using a purposive sampling method with a total sample of 24 companies. The data in this research was obtained from financial reports and annual reports taken from the website www.idx.co.id. This research uses logistic regression analysis as an analysis method and uses SPSS 17.0. Conclusion of this research indicates that Corporate Social Responsibility, Independent Commissioners, Audit Committee, Managerial Ownership, and Institutional Ownership has an effect on Tax Avoidance
Keywords : Tax Avoidance, Corporate Social Responsibility, Independent Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership
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