PENGARUH TATA KELOLA PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2015-2019)
Abstract
This study aims to determine the effect of corporate governance, corporate social responsibility, and company size on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange in 2015-2019. The research method used is quantitative research methods. The population of this study is all mining sector companies listed on the Indonesia Stock Exchange in 2015-2019 as many as 40 companies. The sampling technique used is purposive sampling. The total sample is 13 companies. The data analysis technique used was descriptive statistics, classical assumption test, multiple linear regression analysis. The empirical result indicates that corporate governance, corporate social responsibility have an effect on tax avoidance, and company size has no effect on tax avoidance.
Keyword: Corporate Governance, Corporate Social Responsibility, Company Size and Tax Avoidance
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