The Effect Of Corporate Social Responsibility Disclosure And Good Corporate Governance On Tax Aggressiveness

Dinda Aprillia, Dian Purnomo Jati, Najmudin Najmudin, Meilena Sarmilasari

Abstract


Tax Aggressiveness is a tax planning effort carried out by companies to minimize their tax burden which can be done legally (tax avoidance) and illegally (tax evasion) by exploiting loopholes in tax law (gray areas). This research aims to examine the effect of corporate social responsibility disclosures and good corporate governance which includes institutional ownership, independent commissioners, and audit committees on tax aggressiveness. The subjects in this research were manufacturing companies in the consumer industry sector for the 2019-2023 period registered on the IDX with a sample of 23 companies selected using purposive sampling. The data used in this research is secondary data. The analytical method of this research was carried out using panel data regression using the Stata 17 analysis tool. The test results show that corporate social responsibility disclosure and independent commissioners have negative effect on tax aggressiveness. Furthermore, institutional ownership and audit committees have no effect on tax aggressiveness.

Keywords: Corporate Social Responsibility, Good Corporate Governance, Institutional Ownership, Independent Commissioners, Audit Committees, Tax Aggressiveness


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References


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