PENGARUH MANAJEMEN LABA, CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Pertambangan dan Pertanian yang Listing di BEI 2013-2015)
This research aimed to present an empirical evidence influence of earnings management,
corporate governance, and corporate social responsibility disclosure on tax avoidance.
Earnings management measured using model jones, corporate governance mechanism seen
from institusional ownership, managerial ownership, audit commutte, audit quality. Disclosure
of corporate social responsibiltiy using the global reporting initiative generation four
(GRI-G4). Tax avoidance as measured by cas effective tax rate (CETR). The sampling method
using purposive sampling and data was analyzed using multiple linier reggression. The results
show that earnings management and corporate social responsibiltity influence on action of tax
avoidance. Meanwhile, Institusional ownership, managerial ownership, audit comittes and
audit quality does not influence on action of tax avoidance.
Keywords: tax avoidance, earnings management, corporate governance, corpo rate social