STUDI NEGARA ASEAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY MEDIASI PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK

Abstract

This research aim to analyze influence of  Good Corporate Governance  to Tax Avoidance with Corporate Social Responsibility Disclosure as a intervening variable ( Case Study on  The Association of Southeast Asian Nations (ASEAN)  Countries.  Technique sampling is purposive sampling . The research is conducted on  t he TOP 50 of Manufacturing companies in  The Association of Southeast Asian Nations (ASEAN)  Countries  (201 4 -201 5 ) range of time. The estimation model being used is multiple regression analysis . The purpose of this study was to determine are  Good Corporate Governance have an influence on  Tax Avoidance and is  Corporate Social Responsibility Disclosure able to m e d i ate the relationship  Good Corporate Governance to  Tax Avoidance . The study involved  tri variables, which is, one dependent variable, o ne independent variables and one variable of moderation. The dependent variable in this study was  Tax Avoidance . The independent variables in this study are Good Corporate Governance, and   Corporate Social Responsibility Disclosure as a  intervening variable. Keywords : Good Corporate Governance ,  Tax Avoidance ,  Corporate Social Responsibility Disclosure .