SUSTAINABILITY REPORTING, GOOD CORPORATE GOVERNANCE, DAN TAX AVOIDANCE
DOI:
https://doi.org/10.31539/kxtegm43Keywords:
Tax Avoidance, Sustainability Reporting, Good Corporate Governance, Kepemilikan Institusional, Komite AuditAbstract
Penelitian bertujuan menganalisis pengaruh corporate sustainability reporting dan mekanisme good corporate governance terhadap praktik tax avoidance pada perusahaan sektor Consumer Non-Cyclical yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Mekanisme Good Corporate Governance dikaji melalui jumlah dewan direksi, kepemilikan institusional, proporsi dewan komisaris independen, dan komite audit, sedangkan tax avoidance diukur menggunakan cash effective tax rate (CETR). Penelitian mengaplikasikan pendekatan kuantitatif dengan desain kausal. Sampel penelitian didapatkan melalui metode purposive sampling sehingga menghasilkan 57 perusahaan dengan total 163 observasi. Data dimanfaatkan berupa data sekunder yang bersumber dari laporan tahunan dan laporan keberlanjutan perusahaan. Teknik analisis data menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS. Temuan menginformasikan bahwasanya corporate sustainability reporting dan jumlah dewan direksi berpengaruh signifikan terhadap praktik tax avoidance. Sementara itu, kepemilikan institusional, proporsi dewan komisaris independen, dan komite audit tidak berpengaruh signifikan terhadap tax avoidance. Selain itu, variabel kontrol profitabilitas dan leverage terbukti berpengaruh terhadap praktik penghindaran pajak perusahaan. Studi juga membuktikan bahwasanya transparansi pelaporan keberlanjutan dan peran strategis manajemen memiliki kontribusi dalam memengaruhi kebijakan penghindaran pajak perusahaan, sementara efektivitas mekanisme pengawasan formal masih belum optimal. Penelitian ini diharapkan dapat memberikan implikasi bagi regulator dan manajemen perusahaan dalam memperkuat kualitas tata kelola perusahaan dan meningkatkan kepatuhan perpajakan
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