The influence of corporate social responsibility, sales growth, and independent commissioners on tax avoidance
DOI:
https://doi.org/10.33021/jaaf.v10i1.6472Keywords:
Corporate Social Responsibility, Sales Growth, Independent Commissioners, Tax AvoidanceAbstract
This study aims to examine the contribution of corporate social responsibility (CSR), sales growth, and independent commissioners in driving tax avoidance practices. The research sample comprises companies in the primary consumer goods subsector listed on the Indonesia Stock Exchange for the period 2020–2024. Using quantitative methods and purposive sampling, secondary data were collected from annual financial reports, yielding a total of 85 observations (17 companies over 5 years). A series of tests were conducted, ranging from panel data regression and classical assumption tests to hypothesis testing. The findings reveal that, individually, only CSR and sales growth influence tax avoidance, while independent commissioners have no effect. However, collectively (simultaneously), these three independent variables have a significant effect on tax avoidance. This strengthens the evidence that the implementation of social responsibility and sales performance play a strategic role in determining the direction of corporate tax policy.
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