Pengaruh Pengungkapan Sustainability Report dan Corporate Governance Terhadap Penghindaran Pajak

Hidayati, Hanifah (2023) Pengaruh Pengungkapan Sustainability Report dan Corporate Governance Terhadap Penghindaran Pajak. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This research aims to determine the effect of disclosure of sustainability reports and corporate governance on tax avoidance in energy and healthcare sector companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2022 period. This research is quantitative research that uses secondary data in the form of annual reports and sustainability reports of sample companies. The sampling technique used was the purposive sampling method. In this study, 11 companies were sampled for four years, with a total of 44 samples. The data collection technique used is documentation, while SPSS 25 software is used for data processing using multiple linear regression analysis. Based on the results of this research, the audit committee variable has a negative and significant influence on tax avoidance, while three other variables including sustainability report disclosure, independent commissioners, and institutional ownership have no influence on tax avoidance.

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