The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance
This research aims at providing empirical evidence of the effects of corporate social responsibility (CSR) and institutional ownership on tax avoidance with independent commissioner as the moderator. The study’s population is 66 mining and agricultural companies listed in the Indonesia Stock Exchang...
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Faculty of Economics, Universitas Negeri Malang
2020-03-01
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doaj-975d6792feb4488396704cef806a0cda2021-09-02T13:45:09ZengFaculty of Economics, Universitas Negeri MalangJABE (Journal of Accounting and Business Education)2528-72812528-729X2020-03-01429811010.26675/jabe.v4i2.82714858The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax AvoidanceBaiq Fitri Arianti0Universitas PamulangThis research aims at providing empirical evidence of the effects of corporate social responsibility (CSR) and institutional ownership on tax avoidance with independent commissioner as the moderator. The study’s population is 66 mining and agricultural companies listed in the Indonesia Stock Exchange from 2013 - 2017. Employing a purposive sampling technique, 10 mining and agricultural companies are taken as the samples out of 50 annual reports from 2013 - 2017 observed. The research employs the Moderated Regression Analysis (MRA) as the data analysis technique. The research results indicate that corporate social responsibility (CSR) variable does not influence tax avoidance and institutional ownership variable influences tax avoidance. Independent commissioner may weaken the effect of corporate social responsibility (CSR) on tax avoidance and strengthen the effect of institutional ownership on tax avoidance. The implication of this research is to examine the importance of tax payment and expectedly increase the community’s awareness, especially related parties, of the obligation to pay their taxes appropriately and, with the research’s results, the public is expected to be aware of the importance of paying taxes, especially large companies, so as not to take tax avoidance measures for Indonesia’s improved and stable economy.http://journal2.um.ac.id/index.php/jabe/article/view/8271corporate social responsibility, institutional ownership, tax avoidance, independent commissioner |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Baiq Fitri Arianti |
spellingShingle |
Baiq Fitri Arianti The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance JABE (Journal of Accounting and Business Education) corporate social responsibility, institutional ownership, tax avoidance, independent commissioner |
author_facet |
Baiq Fitri Arianti |
author_sort |
Baiq Fitri Arianti |
title |
The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance |
title_short |
The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance |
title_full |
The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance |
title_fullStr |
The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance |
title_full_unstemmed |
The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance |
title_sort |
effect of independent commissioner’s moderation of csr and institutional ownership on tax avoidance |
publisher |
Faculty of Economics, Universitas Negeri Malang |
series |
JABE (Journal of Accounting and Business Education) |
issn |
2528-7281 2528-729X |
publishDate |
2020-03-01 |
description |
This research aims at providing empirical evidence of the effects of corporate social responsibility (CSR) and institutional ownership on tax avoidance with independent commissioner as the moderator. The study’s population is 66 mining and agricultural companies listed in the Indonesia Stock Exchange from 2013 - 2017. Employing a purposive sampling technique, 10 mining and agricultural companies are taken as the samples out of 50 annual reports from 2013 - 2017 observed. The research employs the Moderated Regression Analysis (MRA) as the data analysis technique. The research results indicate that corporate social responsibility (CSR) variable does not influence tax avoidance and institutional ownership variable influences tax avoidance. Independent commissioner may weaken the effect of corporate social responsibility (CSR) on tax avoidance and strengthen the effect of institutional ownership on tax avoidance. The implication of this research is to examine the importance of tax payment and expectedly increase the community’s awareness, especially related parties, of the obligation to pay their taxes appropriately and, with the research’s results, the public is expected to be aware of the importance of paying taxes, especially large companies, so as not to take tax avoidance measures for Indonesia’s improved and stable economy. |
topic |
corporate social responsibility, institutional ownership, tax avoidance, independent commissioner |
url |
http://journal2.um.ac.id/index.php/jabe/article/view/8271 |
work_keys_str_mv |
AT baiqfitriarianti theeffectofindependentcommissionersmoderationofcsrandinstitutionalownershipontaxavoidance AT baiqfitriarianti effectofindependentcommissionersmoderationofcsrandinstitutionalownershipontaxavoidance |
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