Nofiani, Rika (2025) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE, DAN FIRM SIZE TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas BPD.
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Abstract
This study aims to analyze influence Corporate Social Responsibility, Corporate Governance, and firm size on tax avoidance manufacturing companies listed on Indonesia Stock Exchange for 2019–2023. This study uses a quantitative approach with purposive sampling, obtaining 470 observations from annual reports companies meet the criteria. Data analysis performed using multiple linear regression with classical assumption. The results show CSR has significant negative effect on tax avoidance. CG has significant negative effect. Firm size has significant positive effect tax avoidance. Simultaneously, these three variables have significant effect tax avoidance. These findings provide for regulators, investors, and company improving CSR and CG can be important strategies to reduce tax avoidance, as well as need for supervision large companies.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Corporate Social Responsibility, Corporate Governance, firm size, tax avoidance |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Education |
| Depositing User: | Heri Ismanto |
| Date Deposited: | 18 Oct 2025 09:22 |
| Last Modified: | 18 Oct 2025 09:22 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2896 |
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