Investigasi Empiris: Tata Kelola Perusahaan, Kesulitan  Keuangan, dan Penghindaran Pajak

Rokhaniyah, Siti

doi:10.21107/infestasi.v17i1.10471

Cited by 1 publication

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“…Perusahaan menggunakan biaya CSR bertujuan untuk kepentingan rakyat, akibatnya tidak berencana membuat langkah penghindaran pajak (Zoebar MKY & Miftah, D. 2020). Implementasi CSR yang berdaya guna, akan mendukung keterbukaan dan responsibilitas perusahaan dalam mengamanahkan seluruh kegiatan perusahaan, termasuk membuat perhitungan peluang atas risiko kesukaran keuangan (Rokhaniyah, 2021).…”

Section: Pendahuluan 11 Latar Belakangunclassified

Pengaruh Corporate Social Responsibility Dan Komite Audit Terhadap Kualitas Audit Dan Implikasinya Terhadap Penghindaran Pajak

Ritonga¹

2022

ULTIMA Accounting

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Abstract- This research is aim to analyze the influence of corporate social responsibility and audit committee on audit quality and implications with tax avoidance. This type of research is quantitative. The research population is sub-sectors of finance company listed in the Indonesia Stock Exchange in 2016-2020. Data processing in this research using Statistical Program for Social Science 22 program. The sampling method using purposive sampling technique is counted 16 companies. The method of analysis using linear regression analysis and sobel test. These results indicate that corporate social responsibility and audit committee both have significant effect simultaneously on the audit quality as long as corporate social responsibility and audit committee both have negative significant effect simultaneously on the tax avoidance. The partial test results showed that both of corporate social responsibility and audit committee had to the audit quality. However, corporate social responsibility and audit committee have no indirect effect to the tax avoidance through audit quality. Keywords: Corporate Social Responsibility; Audit Committee; Audit Quality; Tax Avoidance.

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Section: Pendahuluan 11 Latar Belakangunclassified

Pengaruh Corporate Social Responsibility Dan Komite Audit Terhadap Kualitas Audit Dan Implikasinya Terhadap Penghindaran Pajak

Ritonga¹

2022

ULTIMA Accounting

View full text Add to dashboard Cite

show abstract

Investigasi Empiris: Tata Kelola Perusahaan, Kesulitan Keuangan, dan Penghindaran Pajak

Cited by 1 publication

References 13 publications

Pengaruh Corporate Social Responsibility Dan Komite Audit Terhadap Kualitas Audit Dan Implikasinya Terhadap Penghindaran Pajak

Pengaruh Corporate Social Responsibility Dan Komite Audit Terhadap Kualitas Audit Dan Implikasinya Terhadap Penghindaran Pajak

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