PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), MANAGERIAL OWNERSHIP DAN INSTITUTIONAL OWNERSHIP TERHADAP TAX AVOIDANCE

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR), Managerial Ownership and Institutional Ownership on Tax Avoidance in foods and beverages sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The selection of this sample used purposive sampling method that has been determined with several criteria. The data collection method uses documentation, using the Company Annual Financaial Report Data obtained from Indonesia Stock Exchange (IDX) website. The data analysis method uses multiple linear regression tests. This study proves that the Institutional Ownership has a significant positive effect on tax avoidance. CSR and Managerial Ownership has no effect on tax avoidance.