PENGARUH GOOD CORPORATE GOVERNANCE (GCG), CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2020-2023
Keywords:
Good Corporate Governance, Corporate Social Responsibility, Capital Intensity, Tax Avoidance
Abstract
The primary source of state funding is taxation. Nonetheless, a lot of businesses continue to evade taxes in an effort to legally reduce their tax liability. Despite the fact that it may negatively affect state income, this technique is regarded as legal. The purpose of this study was to ascertain how tax avoidance in property and real estate businesses listed on the IDX in 2020–2023 was impacted by institutional ownership, the audit committee, the independent board of commissioners, corporate social responsibility (CSR), and capital intensity. Secondary data from 79 real estate and property firms listed on the Indonesian Stock Exchange is used in this study. Purposive sampling was used for the sampling, which produced 42 firms between 2020 and 2023. Using the SPSS version 25 software, multiple linear regression is the data analysis method employed. The study's findings indicate that: 1) Institutional ownership significantly and negatively affects tax avoidance. 2) Audit committee does not have a significant effect on tax avoidance 3) tax avoidance is significantly and negatively impacted by an independent board of commissioners. 4). corporate social responsibility does not have a significant effect on tax avoidance 5) capital intensity does not have a significant effect on tax avoidance..
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Ilham, R. D., Handayani, D., & Dwiharyadi, A. (2022). Pengaruh Corporate Governance dan Corporate Social Responsibility (CSR) terhadap Tax Avoidance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020). Jurnal Akuntansi, Bisnis Dan Ekonomi Indonesia (JABEI), 1(2), 56–64. https://doi.org/10.30630/jabei.v1i2.30
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Lesmono, B., & Siregar, S. (2021). Studi Literatur Tentang Agency Theory. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(2), 203–210. https://doi.org/10.47065/ekuitas.v3i2.1128
Marlinda, D. E., Titisari, K. H., & Masitoh, E. (2020). Pengaruh Gcg, Profitabilitas, Capital Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance. Ekonomis: Journal of Economics and Business, 4(1), 39. https://doi.org/10.33087/ekonomis.v4i1.86
Moeljono, M. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Jurnal Penelitan Ekonomi Dan Bisnis, 5(1), 103–121. https://doi.org/10.33633/jpeb.v5i1.2645
Muljadi, C., Hastuti, M. E., & Hananto, H. (2022). Tax Amnesty, Corporate Social Responsibility, Good Corporate Governance Terhadap Penghindaran Pajak. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 17(2), 303–320. https://doi.org/10.25105/jipak.v17i2.12864
Payanti, N. M. D., & Jati, I. K. (2020). Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance dan Sales Growth pada Tax Avoidance. E-Jurnal Akuntansi Udayana, 1670–1683.
Pramudya, A., & Rahayu, Y. (2021). Pengaruh Profitabilitas, Leverage, Dewan Komisaris Independen Dan Komite Audit Terhadap Tax Avoidance. Jurnal Ilmu Dan Riset Akuntansi, 10(10), 1–15.
Pratomo, D., & Rana, R. A. (2021). Pengaruh Kepemilikan Institusional, Komisaris Independen Dan Komite Audit Terhadap Penghindaran Pajak. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(1), 91–103. https://doi.org/10.30656/jak.v8i1.2487
Purba, R. B. (2023). Teori Akuntansi (M. Kreasi (ed.)).
Rohendi, E., & Darsita, I. (2022). The Effect of Corporate Governance and Capital Intensity on Tax Avoidance. Jurnal Manajemen Bisnis, Akuntansi Dan Keuangan, 1(2), 142–162. https://doi.org/10.55927/jambak.v1i2.928
Satria, M. R. (2022). Peran Teori Agensi dalam Issue Bidang Akuntansi. Land Journal, 3(2), 125–138.
Sultoni, M. H. (2020). Corporate Social Responsibility: (Kajian Korelasi Program CSR Terhadap Citra Perusahaan). Duta Media.
Tambunan, L. (2021). Peran Komite Audit Dalam Good Corporate Governance. Jurnal Riset Akuntansi Dan Bisnis, 8(September), 22–47.
Tarmizi, A., & Perkasa, D. H. (2022). Pengaruh Kepemilikan Institusional, Kepemilikan Keluarga, Dan Thin Capitalization Terhadap Penghindaran Pajak. Jurnal Perspektif Manajerial Dan Kewirausahaan (JPMK), 3(1), 47–61. https://doi.org/10.59832/jpmk.v3i1.182
Triyanti, N. W., Titisari, K. H., & Dewi, R. R. (2020). Pengaruh Profitabilitas, Size, Leverage, Komite Audit, Komisaris Independen dan Umur Perusahaan terhadap Tax Avoidance. Jurnal Ilmiah Universitas Batanghari Jambi, 20(1), 113. https://doi.org/10.33087/jiubj.v20i1.850
Umiyati, I., & Andriani, D. (2023). the Effect of Good Corporate Governance, Corporate Social Responsibility and Profitability To Tax Avoidance. Journal of Accounting for Sustainable Society (JASS), 5(1), 10–20.
Wardhana, M. D., Arieftiara, D., & Setiawan, A. (2021). Pengaruh Capital Intensity, Corporate Social Responsibility, dan Environmental Uncertainty Terhadap Tax Avoidance. Equity, 24(2), 157–174. https://doi.org/10.34209/equ.v24i2.2603
Widagdo, R. A., Kalbuana, NawangKalbuana, N., & Yanti, D. R. (2020). Pengaruh Capital Intensity, Ukuran Perusahaan, Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index. Jurnal Riset Akuntansi Politala, 3(2), 46–59. https://doi.org/10.34128/jra.v3i2.56
Widodo, A., & Irwan. (2023). Pengaruh Capital Intensity , Good Corporate Governance , Corporate Social Responsibility , Dan Return On Asset Terhadap Tax Avoidance ( Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia Periode. Global Accounting : Jurnal Akuntansi, 2(1), 1–12.
Published
2025-10-31
How to Cite
Santoso, J., & Setyarini, Y. (2025). PENGARUH GOOD CORPORATE GOVERNANCE (GCG), CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2020-2023. J-MACC : Journal of Management and Accounting, 8(2), 231-245. https://doi.org/https://doi.org/10.52166/j-macc.v8i2.10721
Section
Articles
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