Corporate Social Responsibility As Mediation The Influence of Corporate Governance on Tax Avoidance Energy Sector Companies Listed
Omi Pramiana(a*), Hani Ayu Lestari(b), Aulia Salsabila Cantika(b), Yuniep Mujati Suaidah(b)

a*) Accounting Departemen, STIE PGRI Dewantara, Jalan Prof. Moh Yamin No 77 Jombang, Indonesia
omi.dewantara[at]gmail.com
b) Accounting Departemen, STIE PGRI Dewantara, Jalan Prof. Moh Yamin No 77 Jombang, Indonesia

Abstract

This research aims to prove the direct influence of corporate governance on tax avoidance and corporate social responsibility as mediation. This type of research uses a quantitative approach. The sampling technique used purposive sampling to obtain 23 financial reports from companies in the Energy Sector of the Indonesian Stock Exchange from 2019 to 2021, so that the sample used was 69 data. This type of data uses secondary data with data collection techniques through literature study. The data analysis technique uses path analysis to test direct and indirect effects with the help of the SmartPLS 4.0 application. The research results show that corporate governance has a significant positive effect on corporate social responsibility, corporate governance has a significant positive effect on tax avoidance, corporate social responsibility has a significant positive effect on tax avoidance and corporate social responsibility mediates

Keywords: corporate social responsibility, corporate governance, tax avoidance

Topic: Taxation (colloquium)