ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022)

Agustin, Miranda (2024) ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris Pengaruh Good Corporate Governance dan Profitabilitas terhadap Tax Avoidance dengan Corporate Social Responsibility sebagai Variabel Moderasi. Good Corporate Governance diproksi dengan Komisaris Independen dan Komite Audit. Objek dalam penelitian ini adalah Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Penelitian ini menggunakan data sekunder dengan purposive sampling sebagai metode pengambilan sampel, sehingga diperoleh sampel penelitian sebanyak 22 perusahaan. Analisis data yang digunakan untuk pengujian ini adalah moderate regression analysis dan uji analisis regresi linear berganda dengan menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa komisaris independen berpengaruh negatif terhadap tax avoidance, komite audit berpengaruh negatif terhadap tax avoidance, profitabilitas tidak berpengaruh terhadap tax avoidance, corporate social responsibility tidak mampu memperkuat komisaris independen terhadap tax avoidance, corporate social responsibility tidak mampu memperkuat komite audit terhadap tax avoidance, corporate social responsibility mampu memperkuat profitabilitas terhadap tax avoidance. This study aims to prove empirically the effect of Good Corporate Governance and Profitability on Tax Avoidance with Corporate Social Responsibility as a Moderating Variable. Good Corporate Governance is proxied by Independent Commissioners and Audit Committees. The objects in this research are mining companies listed on the Indonesia Stock Exchange in 2019 – 2022. The study used secondary data with purposive sampling as a sampling method, so that the research sample is 22 companies. The data analysis used for this test is moderate regression analysis and multiple linear regression analysis test using SPSS version 25 software. The results of the research show that independent commissioners has a negative effect on tax avoidance, audit committees has a negative effect on tax avoidance, profitability has no effect on tax avoidance, corporate social responsibility is not able to strengthening independent commissioners against tax avoidance, corporate social responsibility is not able to strengthening audit committees against tax avoidance, corporate social responsibility is able to strengthen profitability against tax avoidance.

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