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The Effect Of Corporate Governance and the Quality of CSR to Tax Avoidation

Accounting Analysis Journal · Vol. 7 No. 3 (2019) · hlm. 159–167

DOI
10.15294/aaj.v7i3.20052
ISSN
2502-6216, 2252-6765
Terbit
2019-03-11
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The purpose of this research was to analyse the effect of Corporate Governance and Corporate Social Responsibility Quality on tax avoidance. The population used in this research was 150 manufacturing company listed in the Indonesia Stock Exchange during 2013-2015. The technique used for get sampling is purposive sampling, with the resulting in a final sample of 29 manufacturing companies. The analytical tools used to test the hypothesis are descriptive statistical analysis and multiple regression analysis were processed with IBM SPSS 21. The result of this research of institutional ownership and CSR quality have no effect on companies tax avoidance. Nevertheless, an executive compensation has a positive effect on companies tax avoidance. The background in accounting or financial expertise of audit committee negatively affects tax avoidance in the manufacturing company during 2013-2015. The conclusions of this study is that executive compensation and background accounting or financial expertise of audit committee can significantly influence in tax avoidance decisions. Meanwhile, institutional ownership and CSR quality have no significant effect in tax avoidance decisions on manufacturing companies listed on Indonesia Stock Exchange during 2013-2015.

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20 penulis · 37 tautan kepenulisan bersama · 7 lintas organisasi

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  • State University of Semarang
  • Omar Al-Mukhtar University
  • Independent University, Bangladesh
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Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Retnoningrum HidayahState University of Semarang2
Qonitatun KhafidhohState University of Semarang1
Rizka Nur RokhmatunState University of Semarang1
Tiara Riza Falistiani PutriState University of Semarang1
Rozi NurchaqiqiState University of Semarang1
Ivan Zidny ArrizqyState University of Semarang1
Rohmah HikmatinState University of Semarang1
Diah Kumala DeviState University of Semarang1
Dhini SuryandariState University of Semarang1
Ima Nur KayatiState University of Semarang1
Monita Bayu IslamiatunState University of Semarang1
Indah Fajarini Sri WahyuningrumState University of Semarang1
Fitrarena Widhi RizkyanaState University of Semarang1
Ardhana Reswari Hasna PratistaAfiliasi tidak diketahui1
Tihana Tyan Zahrotuddinia TauhidaAfiliasi tidak diketahui1
SuntariState University of Semarang1
Sara R. BasherOmar Al-Mukhtar University1
Anwar ZahidIndependent University, Bangladesh1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Effect Of Corporate Governance and the Quality of CSR to Tax Avoidation</dc:title>
	<dc:creator>Apriliyana, Nining -</dc:creator>
	<dc:creator>Suryarini, Trisni</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this research was to analyse the effect of Corporate Governance and Corporate Social Responsibility Quality on tax avoidance. The population used in this research was 150 manufacturing company listed in the Indonesia Stock Exchange during 2013-2015. The technique used for get sampling is purposive sampling, with the resulting in a final sample of 29 manufacturing companies. The analytical tools used to test the hypothesis are descriptive statistical analysis and multiple regression analysis were processed with IBM SPSS 21. The result of this research of institutional ownership and CSR quality have no effect on companies tax avoidance. Nevertheless, an executive compensation has a positive effect on companies tax avoidance. The background in accounting or financial expertise of audit committee negatively affects tax avoidance in the manufacturing company during 2013-2015. The conclusions of this study is that executive compensation and background accounting or financial expertise of audit committee can significantly influence in tax avoidance decisions. Meanwhile, institutional ownership and CSR quality have no significant effect in tax avoidance decisions on manufacturing companies listed on Indonesia Stock Exchange during 2013-2015.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2019-03-11</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/20052</dc:identifier>
	<dc:identifier>10.15294/aaj.v7i3.20052</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 7 No 3 (2018): November 2018; 159-167</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v7i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/20052/12974</dc:relation>
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