THE EFFECT OF CEO OVERCONFIDENCE ON THE RELATIONSHIP BETWEEN CORPORATE SOSIAL RESPONSIBILITY DISCLOSURE AND TAX AVOIDANCE: AN EMPIRICAL STUDY ON PUBLIC LISTED COMPANIES CONSUMER GOOD SECTOR NON-CYCLICAL IN INDONESIA 2022-2024

Dwi Nuryanti, Kharisma Putri (2026) THE EFFECT OF CEO OVERCONFIDENCE ON THE RELATIONSHIP BETWEEN CORPORATE SOSIAL RESPONSIBILITY DISCLOSURE AND TAX AVOIDANCE: AN EMPIRICAL STUDY ON PUBLIC LISTED COMPANIES CONSUMER GOOD SECTOR NON-CYCLICAL IN INDONESIA 2022-2024. Fakultas Ekonomi dan Bisnis, Universitas Lampung.

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Abstract

Penelitian ini bertujuan untuk menganalisis apakah pengungkapan Corporate Social Responsibility (CSR) berpengaruh terhadap penghindaran pajak dengan mempertimbangkan overconfidence CEO sebagai variabel moderasi. Data yang digunakan dalam penelitian ini diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Metode analisis yang digunakan dalam penelitian ini meliputi regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa pengungkapan CSR tidak berpengaruh signifikan terhadap penghindaran pajak, sedangkan overconfidence CEO terbukti memiliki pengaruh moderasi yang signifikan terhadap hubungan antara pengungkapan CSR dan penghindaran pajak. Kata kunci: Corporate Social Responsibility, Penghindaran Pajak, Overconfidence CEO. This study aims to analyze whether Corporate Social Responsibility (CSR) Disclosure influences Tax Avoidance by considering CEO Overconfidence as a moderating variable. The data used in this research were obtained from the annual and sustainability reports of non-cyclical consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The analytical methods employed in this study include multiple linear regression and moderated regression analysis (MRA). The findings reveal that CSR disclosure has insignificant effect on Tax Avoidance, while CEO Overconfidence demonstrates a significant moderating effect on the relationship between CSR Disclosure and Tax Avoidance. Keywords: Corporate Social Responsibility, Tax Avoidance, Overconfidence CEO

Item Type:	Other
Subjects:	?? 300 ?? ?? 332 ??
Divisions:	Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User:	2602852411 Digilib
Date Deposited:	20 Feb 2026 07:08
Last Modified:	20 Feb 2026 07:08
URI:	http://digilib.unila.ac.id/id/eprint/96738

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