公司治理适度的Tax Avoidance concontion(印尼证券交易所和新加坡证券交易所上市的制造商实证研究)

Jurnal Media Wahana Ekonomika Pub Date : 2023-01-31 DOI:10.31851/jmwe.v19i4.11032

Rudi Irama, Apollo Apollo

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摘要

ABSTRAK Penelitian ini bertujuan menganalisis and mengetahui pengaruh Corporate Sosial Responsibility and Economic Performance terhadap Tax Avoidance yang dimoderasi oleh Corporate Governance dengan objek penelitian adalah perusaan manufaktur yang terdaftar di Bursa Efek Indonesia and Bursa Efek Singapura periode 2018-2020。数据分析是通过采用目的性抽样技术，对企业的可持续发展能力和可持续发展能力进行面板数据分析。数据分析技术通过使用 Eviews 12 统计软件进行线性回归分析。企业社会责任对避税产生负面影响。经济绩效与避税的关系是负面的，公司治理与避税的关系是负面的，公司治理与避税的关系是负面的，经济绩效与避税的关系是负面的。 Kata Kunci: 社会责任、经济绩效、避税、公司治理。 ABSTRACT 本研究旨在分析和确定企业社会责任和经济绩效对避税的影响，并通过公司治理进行调节，研究对象是2018-2020年期间在印度尼西亚证券交易所和新加坡证券交易所上市的制造业公司。分析数据采用面板数据的形式，通过目的性抽样技术计算财务报表和公司可持续发展报告的比率。数据分析技术使用统计软件 Eviews 12 进行多元线性回归分析。结果显示，企业社会责任对避税有负面影响，这与之前的研究一致。同时，经济绩效不影响避税行为，公司治理不缓和企业社会责任对避税行为的影响，公司治理不缓和经济绩效对避税行为的影响。关键词企业社会责任经济绩效避税公司治理

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Determinan Tax Avoidance Yang Dimoderasi Oleh Corporate Governance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Dan Bursa Singapura Periode 2018-2020)

ABSTRAK Penelitian ini bertujuan menganalisis dan mengetahui pengaruh Corporate Sosial Responsibility dan Economic Performance terhadap Tax Avoidance yang dimoderasi oleh Corporate Governance dengan objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan Bursa Efek Singapura periode 2018-2020. Data analisis yang digunakan berupa data panel dari perhitungan rasio laporan keuangan dan laporan sustainability perusahaan dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi linear berganda dengan menggunakan software statistik Eviews 12. Hasil penelitian menunjukkan Corporate Sosial Responsibility berpengaruh negative terhadap Tax Avoidance sesuai dengan penelitian sebelumnya. Sementara itu Economic performance tidak berpengaruh terhadap Tax Avoidance, Corporate Governance tidak memoderasi pengaruh Corporate Sosial Responsibility terhadap Tax Avoidance serta Corporate Governance tidak memoderasi pengaruh Economic Performance terhadap Tax Avoidance. Kata Kunci: Sosial Responsibility, Economic Performance, Tax Avoidance, Corporate Governance. ABSTRACT This study aims to analyze and determine the effect of Corporate Social Responsibility and Economic Performance on Tax Avoidance moderated by Corporate Governance with the object of research being manufacturing companies listed on the Indonesia Stock Exchange and Singapore Stock Exchange for the period 2018-2020. The analytical data used in the form of panel data from the calculation of the ratio of financial statements and company sustainability reports using purposive sampling technique. The data analysis technique used multiple linear regression analysis using statistical software Eviews 12. The results showed Corporate Social Responsibility had a negative effect on Tax Avoidance in accordance with previous research. Meanwhile, Economic performance does not affect Tax Avoidance, Corporate Governance does not moderate the effect of Corporate Social Responsibility on Tax Avoidance and Corporate Governance does not moderate the effect of Economic Performance on Tax Avoidance. Keywords: Corporate Sosial Responsibility, Economic Performance, Tax Avoidance, Corporate Governance

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Jurnal Media Wahana Ekonomika

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