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)

  • Imron Septiadi
  • Anton Robiansyah
  • Eddy Suranta

Abstract

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
responsibility disclosure

Published
2017-09-28
How to Cite
SEPTIADI, Imron; ROBIANSYAH, Anton; SURANTA, Eddy. 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). JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, [S.l.], v. 1, n. 1, p. 46-65, sep. 2017. ISSN 2548-9917. Available at: <http://jurnal.polibatam.ac.id/index.php/JAMA/article/view/502>. Date accessed: 24 feb. 2018.