PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE ( Studi Empiris pada Perusahaan Property & Real estate yang listing di BEI Tahun 2014-2016 )

Abstract

This research is aims to emprirically examines the influences of corporate social responsibility and Good Corporate Governance to tax avoidance. The research’s population of this study are Property and Real Estate companies listed in Indonesia Stock Exchange (IDX) in 2014, 2015 and 2016 which is 51 companies. This research samples were 12 companies or 36 observation data selected by purposive sampling method. The data used secondary data that obtained from Indonesia Stock Exchange (IDX) and it was analyzed by multiple regression. The result of the research shows that independent commissioners, managerial ownership, and institutional ownership as a proxy of GCG and also corporate social responsibility have significant effect on tax avoidance. While audit committee has a negative effect, and then audit quality has no effect on tax avoidance.