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Pengaruh Corporate Social Responsibility, Corporate Governance dan Leverage Terhadap Tax Avoidance (Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)

  • Batrisya Zenara1*
  • Any Eliza2
  • Dimas Pratomo3
1,2,3 Universitas Islam Negeri Raden Intan Lampung image/svg+xml
* Corresponding Author: Batrisya Zenara

Abstract

This study investigates the effect of Corporate Social Responsibility (CSR), Corporate Governance—measured through independent commissioners and audit committees—and leverage on tax avoidance in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange during 2021–2023. Using purposive sampling, 13 companies were selected, resulting in 39 observations over three years. The study employs quantitative methods and panel data regression with the Common Effect Model. The findings reveal that CSR significantly and positively affects tax avoidance, indicating that companies with higher CSR disclosures tend to engage more in tax avoidance practices. In contrast, the proportions of independent commissioners and audit committees, as well as leverage, show no significant impact on tax avoidance. These results suggest that while CSR may be strategically used to manage public image and tax liabilities, corporate governance mechanisms and capital structure indicators do not directly influence tax avoidance behavior in the observed firms. The study contributes to the understanding of tax planning behavior and the relevance of non-financial disclosures in emerging markets.

Keywords

CSR GCG Leverage Tax Avoidance

How to Cite

Citation Format
Zenara, B., Eliza, A., & Pratomo, D. (2025). Pengaruh Corporate Social Responsibility, Corporate Governance dan Leverage Terhadap Tax Avoidance (Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(4), 2603-2615. https://doi.org/10.35870/jemsi.v11i4.4410

References

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Author Biographies

Batrisya Zenara, Universitas Islam Negeri Raden Intan Lampung

Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negri Raden Intan Lampung, Indonesia.

Any Eliza, Universitas Islam Negeri Raden Intan Lampung

Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negri Raden Intan Lampung, Indonesia.

Dimas Pratomo, Universitas Islam Negeri Raden Intan Lampung

Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negri Raden Intan Lampung, Indonesia.

License

Copyright (c) 2025 Batrisya Zenara, Any Eliza, Dimas Pratomo

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This work is licensed under a Creative Commons Attribution 4.0 International License.

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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