Vol 7 (2022): December
Business and Economics

The Influence of Independent Commissioners, Audit Committees, Corporate Social Responsibility (CSR) on Tax Avoidance in Manufacturing Companies in the Goods and Consumption Sub-Sector in 2016-2020
Pengaruh Komisaris Independen, Komite Audit, Corporate Social Responsibility (CSR) terhadap Tax Avoidance pada Perusahaan Manufaktur Sub Sektor Barang dan Konsumsi Tahun 2016-2020


Rohmatus Sakdiyah
Universitas Muhammadiyah Sidoarjo, Indonesia
Wisnu Panggah Setiyono
Uninersitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
Published September 13, 2022
Keywords
  • Independent Commissioner,
  • Audit Committee,
  • Corporate Social Responsibility,
  • Tax Avoidance
How to Cite
Sakdiyah, R., & Setiyono, W. P. (2022). The Influence of Independent Commissioners, Audit Committees, Corporate Social Responsibility (CSR) on Tax Avoidance in Manufacturing Companies in the Goods and Consumption Sub-Sector in 2016-2020. Academia Open, 7, 10.21070/acopen.7.2022.3424. https://doi.org/10.21070/acopen.7.2022.3424

Abstract

This study aims to determine the effect of independent commissioners on tax avoidance, the effect of the audit committee on tax avoidance, the effect of Corporate Social Responsibility on tax avoidance, and the influence of independent commissioners, audit committees, and Corporate Social Responsibility on tax avoidance simultaneously. This study is a quantitative research. . The population used in this study are manufacturing companies operating in the goods and consumption sub-sector listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The total population of this research is 41 companies. The population was selected using a purposive sampling technique, so that the sample of this study was 21 manufacturing companies operating in the goods and consumption sub-sector listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This type of research data is quantitative. The data used in this study is secondary data, which is sourced from the financial reports of the sample companies. The data collection method uses documentation which refers to the company's financial report. The research data were analyzed by descriptive statistics and panel data analysis. The results of this study prove that independent commissioners and audit committees have no significant effect on tax avoidance. Meanwhile, Corporate Social Responsibility has an effect on tax avoidance in manufacturing companies in the goods and consumption sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period. Simultaneously, independent commissioners, audit committees, and Corporate Social Responsibility have an effect on tax avoidance in manufacturing companies in the goods and consumption sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period.

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