Pengaruh Sustainability Reporting, Corporate Social Responsibility, Leverage dan Komisaris Independen Terhadap Penghindaran Pajak.
DOI:
https://doi.org/10.58344/locus.v1i4.59Keywords:
Sustainability Reporting, Corporate Social Responsibility, Leverage, Komisaris Independen, Penghindaran PajakAbstract
Pendahuluan: Pajak merupakan bentuk kontribusi wajib masyarakat terhadap kesejahteraan negara. Namun seringkali, masyarakat belum berkontribusi untuk membayar pajak dan melakukan perlawanan aktif yang salah satunya penghindaran pajak. Tujuan: Penelitian ini bertujuan untuk mengetahui pengaruh Sustainability Reporting, Corporate Social Responsibility, Leverage dan Komisaris Independen terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020. Metode: Penelitian ini menggunakan data sekunder sebanyak 181 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Pemilihan Sampel menggunakan metode purposive sampling, sehingga ditemukan sampel penelitian sebanyak 12 perusahaan. Periode tahun yang digunakan oleh peneliti adalah tahun 2018-2020. Hasil: Hasil penelitian menggunakan SmartPLS ini menunjukan bahwa variabel Corporate Social Responsibility mempunyai pengaruh positif signifikan terhadap penghindaran pajak. Kesimpulan: Sedangkan pada variabel Sustainability Reporting¸ Leverage dan Komisaris Independen tidak berpengaruh signifikan terhadap Penghindaran Pajak.
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Copyright (c) 2022 Maria Stefani, Melvie Paramitha
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