The Effect of Corporate Social Responsibility Disclosure, Family Ownership, and Good Corporate Governance in Tax Avoidance

2019 Research Journal of Finance and Accounting  
Tax avoidance is a management effort to reduce the amount of tax burden. There are several parameters which effective to evaluate tax avoidance behaviour of a company, consist of corporate social responsibility program (CSR), company ownership status and good corporate governance (GCG). The purpose of this paper is to evaluate tax avoidance behaviour, focused in three parameters (CSR, ownership, GCG) of 268 public listed manufacture company in Indonesia Stock Exchange period 2012-2016. General
more » ... ethod of research is evaluating three parameters individually than integrated and compare with tax avoidance points to make a correlation. ETR is used to measure the value of tax avoidance, CSR is measured by GRI (91 items of disclosure), family ownership is measured by dummy, and GCG is measured by IPCG (103 items of disclosure). All of data is evaluate statistically using multiple linear regression analysis.Conclusion of the research resulted three significant findings. Corporate social responsbility and good corporate governance parameteres indicated significant negative in affect tax avoidance behaviour while family ownership status doesn't have any influence on tax avoidance behaviour.
doi:10.7176/rjfa/10-6-06 fatcat:uucwzjmamjc2jgxeqdx6ddpdcq