Peran Moderasi Good Corporate Governance dalam Pengaruh Corporate Social Responsibility Disclosure terhadap Penghindaran Pajak pada Perusahaan Pertambangan
DOI:
https://doi.org/10.30872/jkin.v22i4.15511Keywords:
Corporate Social Responsibility, Good Corporate Governance, Penghindaran PajakAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility disclosure terhadap penghindaran pajak dengan good corporate governance sebagai variabel moderasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021-2023. Penelitian ini menggunakan jenis data kuantitatif dan sumber data sekunder yang diambil dari laporan tahunan. Penelitian ini menggunakan metode purposive sampling dengan terdapat 64 data amatan yang sesuai dengan kriteria. Penelitian ini menggunakan model regresi sederhana dan Moderated Regression Analysis (MRA) dengan menggunakan alat analisis aplikasi IBM SPS Versi 27. Berdasarkan hasil penelitian yang telah dilakukan ditemukan bahwa corporate social responsibility disclosure tidak berpengaruh terhadap penghindaran pajak dan good corporate governance tidak dapat memoderasi pengaruh corporate social responsibility disclosure terhadap penghindaran pajak
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