THE IMPACT OF GOOD CORPORATE GOVERNANCE (GCG) AND CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE ON TAX AVOIDANCE; EMPIRICAL STUDY ON MULTINATIONAL COMPANIES IN INDONESIA

Anggun Cahyanti, Simanjuntak (2026) THE IMPACT OF GOOD CORPORATE GOVERNANCE (GCG) AND CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE ON TAX AVOIDANCE; EMPIRICAL STUDY ON MULTINATIONAL COMPANIES IN INDONESIA. FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.

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Abstract

Tax is a important aspects for a country revenue, and the practice of tax avoidance among corporations had been harms country’s economic revenue. This study aims to examine the effect of Good Corporate Governance indicators which are institutional ownership, managerial ownership, and board independence, and Corporate Social Responsibility (CSR) Disclosure on tax avoidance practice on multinational company in Indonesia. The sample are consisted of 47 multinational companies in total with 3 years observation from 2022 until 2024. The result shows that (1) among good corporate governance (GCG) indicators in this study, institutional ownership had the biggest factors in this scope of study that influencing tax avoidance practice, proved by become the only independent variable that show a significant effect among other independent variables, (2) from the result of the study, it can be concluded that tax avoidance in multinational companies in Indonesia is affected by many factors, both internal and external that was not covered in this study. Key words: Good Corporate Governance (GCG), Corporate Social Responsibility (CSR) Disclosure, Tax Avoidance, Multinational Companies, Indonesia

Item Type: Other
Subjects: ?? 330 ??
Divisions: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 2602689515 Digilib
Date Deposited: 20 Feb 2026 02:39
Last Modified: 20 Feb 2026 02:39
URI: http://digilib.unila.ac.id/id/eprint/96621

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