Pengaruh Corporate Social Responsibility Disclosure dan Kualitas Audit Terhadap Tax Avoidance

  • Dinda Rahmadani -
  • Ardan Gani Asalam Program Studi S1 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Telkom
DOI: https://doi.org/10.37676/ekombis.v11i1.3055
Keywords: Tax Avoidance, Corporate Social Responsibility Disclosure, Kualitas Audit

Abstract

Tax avoidance merupakan salah satu bentuk usaha perusahaan dalam mengurangi beban pajak dengan memanfaatkan celah regulasi. Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility Disclosure dan kualitas audit terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI periode 2016-2020 dengan teknik pemilihan sampel menggunakan purposive sampling dan diperoleh sebanyak 7 perusahaan dengan periode lima tahun, sehingga diperoleh 35 sampel.  Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa CSRD dan kualitas audit secara simultan berpengaruh terhadap tax avoidance. Secara parsial CSRD tidak berpengaruh, sedangkan kualitas audit berpengaruh positif terhadap tax avoidance. Berdasarkan hasil yang diperoleh, bagi Direktorat Jenderal Pajak dapat meninjau kembali kebijakan perpajakan yang berlaku guna mengurangi tindakan tax avoidance yang dilakukan oleh perusahaan sektor pertambangan.

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Author Biography

Ardan Gani Asalam, Program Studi S1 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Telkom

Ardan Gani Asalam is graduated from Telkom University with a Bachelor of Accounting degree in 2014 and received a Masters in Accounting from Padjajaran University in 2017. He currently serve as Secretary of the Master of Management Study Program as well as a lecturer in Accounting Study Program at Telkom University Bandung, Indonesia. His expertise is in the field of Taxation. He already has certification as a Tax Consultant.

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Published
2023-01-18
How to Cite
Rahmadani, D., & Asalam, A. (2023). Pengaruh Corporate Social Responsibility Disclosure dan Kualitas Audit Terhadap Tax Avoidance. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 11(1), 383–390. https://doi.org/10.37676/ekombis.v11i1.3055
Issue
Vol 11 No 1 (2023)
Section
Articles

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