Pengaruh Corporate Social Responsibility, Corporate Governance dan Leverage Terhadap Tax Avoidance (Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)

Abstract

This study investigates the effect of Corporate Social Responsibility (CSR), Corporate Governance—measured through independent commissioners and audit committees—and leverage on tax avoidance in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange during 2021–2023. Using purposive sampling, 13 companies were selected, resulting in 39 observations over three years. The study employs quantitative methods and panel data regression with the Common Effect Model. The findings reveal that CSR significantly and positively affects tax avoidance, indicating that companies with higher CSR disclosures tend to engage more in tax avoidance practices. In contrast, the proportions of independent commissioners and audit committees, as well as leverage, show no significant impact on tax avoidance. These results suggest that while CSR may be strategically used to manage public image and tax liabilities, corporate governance mechanisms and capital structure indicators do not directly influence tax avoidance behavior in the observed firms. The study contributes to the understanding of tax planning behavior and the relevance of non-financial disclosures in emerging markets.