PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN INSTITUSIONAL, KUALITAS AUDIT, DAN BOARD GENDER DIVERSITY TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2020 - 2024)

DWITYAS, DEA NOVITA PUTRI (2026) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN INSTITUSIONAL, KUALITAS AUDIT, DAN BOARD GENDER DIVERSITY TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2020 - 2024). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The objective of this research is to analyze the influence of CSR disclosure, institutional ownership, audit quality, and board gender representation on tax avoidance in IDX listed mining firms over the 2020–2024 period. This quantitative study utilizes secondary data (annual and sustainability reports). By purposive sampling technique, the selected sample was evaluated using multiple linear regression via SPSS 26. The results indicate that CSR, institutional ownership, audit quality, and board gender diversity collectively have a significant effect on tax avoidance. On a partial basis, CSR is positively and significantly associated with the CETR, suggesting that enhanced CSR mitigates tax avoidance practices. Meanwhile, institutional ownership, audit quality, and board gender diversity exert no statistically significant effect. The importance of integrating corporate social responsibility with tax compliance under good corporate governance principles in the mining sector. Keywords: Corporate Social Responsibility; Institutional Ownership; Audit Quality; Board Gender Diversity; Tax Avoidance. Tujuannya adalah menguji sejauh mana pengungkapan CSR, kepemilikan institusional, kualitas audit, dan representasi gender dalam dewan memengaruhi tax avoidance pada korporasi tambang yang terdaftar di BEI selama kurun waktu 2020 2024. Metode kuantitatif diterapkan dengan memanfaatkan data sekunder (laporan tahunan dan laporan keberlanjutan). Teknik purposive sampling, sampel penelitian ditentukan dan dianalisis menggunakan regresi linear berganda via SPSS 26. Temuan penelitian membuktikan bahwa secara simultan, CSR, kepemilikan institusional, kualitas audit, dan keberagaman gender direksi berkonstribusi signifikan terhadap tax avoidance. Adapun secara parsial, pengungkapan CSR berbanding lurus dan signifikan terhadap CETR, yang mengindikasikan bahwa tingginya transparansi CSR mampu menekan tax avoidance. Sebaliknya, variabel kepemilikan institusional, kualitas audit, maupun keberagaman gender dewan tidak memperlihatkan pengaruh yang signifikan. Implikasi studi ini menggarisbawahi perlunya penyelarasan antara komitmen sosial dan kepatuhan perpajakan dalam kerangka good corporate governance di industri tambang. Kata Kunci: Corporate Social Responsibility, Kepemilikan Institusional, Kualitas Audit, Board Gender Diversity, Tax Avoidance

Item Type:	Thesis (S1)
NIM/NIDN Creators:	43222110008
Uncontrolled Keywords:	Corporate Social Responsibility, Kepemilikan Institusional, Kualitas Audit, Board Gender Diversity, Tax Avoidance
Subjects:	100 Philosophy and Psychology/Filsafat dan Psikologi > 170 Ethics, Moral Philosophy/Etika, Filsafat Moral > 174 Occupational Ethics/Etika Jabatan, Etika Profesi > 174.4 Business Ethics/Etika Bisnis 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	23 Sep 2026 15:13
Last Modified:	23 Sep 2026 15:13
URI:	http://repository.mercubuana.ac.id/id/eprint/104092

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