Pengaruh CSR, Kepemilikan Institusional, Komite Audit, dan Kinerja  Keuangan terhadap Tax avoidance Perusahaan Manufaktur

Nayla Naja Adjani; Danang Adi Putra

doi:10.47709/jebma.v6i2.8675

Authors

Nayla Naja Adjani Universitas Bengkulu
Danang Adi Putra Afiliasi: Fakultas Ekonomi dan Bisnis, Universitas Bengkulu

DOI:

https://doi.org/10.47709/jebma.v6i2.8675

Keywords:

Corporate Social Responsibility, Kepemilikan Institusional, Kinerja Keuangan, Komite Audit, Tax Avoidance

Abstract

Penelitian bertujuan menganalisis pengaruh Corporate Social Responsibility (CSR), kepemilikan institusional, komite audit, dan kinerja keuangan terhadap tax avoidance pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Metode penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keberlanjutan dan laporan keuangan. Sampel penelitian ditentukan melalui purposive sampling sebanyak 57 perusahaan dengan total 213 data observasi. Analisis data dilakukan menggunakan regresi linear berganda dengan tax avoidance diproksikan melalui Effective Tax Rate (ETR). Hasil penelitian menunjukkan bahwa CSR, kepemilikan institusional, dan komite audit tidak berpengaruh signifikan terhadap tax avoidance. Sementara itu, kinerja keuangan yang diproksikan dengan Return on Assets (ROA) berpengaruh positif terhadap tax avoidance, yang berarti semakin tinggi profitabilitas perusahaan maka semakin besar kecenderungan perusahaan melakukan penghindaran pajak. Kesimpulan penelitian ini adalah mekanisme tata kelola perusahaan dan pengungkapan tanggung jawab sosial belum efektif dalam memengaruhi kebijakan penghindaran pajak, sedangkan profitabilitas menjadi salah satu faktor yang mendorong perusahaan melakukan tax avoidance.

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