Pengaruh Corporate Governance Dan Corporate Social Responsibility Disclosure Terhadap Tax Avoidance: Studi Empiris Pada Perusahaan Tambang Dan Cpo

This research is based on the rise of tax avoidance phenomenon in Indonesia. The purpose of this study is to analyze the effect of corporate governance and corporate social responsibility disclosure on tax avoidance. Tax avoidance are dependent variable on this research. Tax avoidance is measured by book tax gap (BTG). Independent commissioners, audit quality, institutional ownership, managerial ownership, and corporate social responsibility disclosure are independent variables on this research. The sample of this research was 13 mining companies and Crude Palm Oil (CPO) companies that listed in Indonesia Stock Exchange for the years 2010- 2014. This research used purposive sampling criteria and double linear regression analysis test. The result showed that audit quality and institutional ownership have significant negatively effect. Meanwhile, corporate social responsibility disclosure have significant positevely effect on tax avoidance. The research contributes that corporate social responsibility disclosure need to be considered as an indicator in exposing the practice of tax avoidance especially on mining and CPO companies in Indonesia.