Ari Kamayanti, Nur Qomariyah^♣, Muhammad Muwidha and Widi Dwi Ernawati

Accounting, State Polytechnic of Malang, East Java, Indonesia

ABSTRACT

The research aimed to examine the effect of Corporate Social Responsibility (CSR), Corporate Governance (CG), and financial distress on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange during the period ranging from 2016 to 2020. By employing multiple regression analysis, it was found that CSR did not have an effect on tax avoidance. Contrastingly, CG proxied through the gender diversity of directors negatively affected tax avoidance. In contrast, board size and audit quality did not have an effect on tax avoidance. The study also supports previous findings that financial distress has a positive effect on tax avoidance. This study used rare variables combined which were CSR, CG and financial distress as independent variables to determine tax avoidance.

Keywords: Corporate Social Responsibility, Corporate Governance, Financial Distress, Tax Avoidance

^♣Corresponding Author: Nur Qomariyah, State Polytechnic of Malang, Jalan. Soekarno Hatta No. 09, Malang, Indonesia. Email: This email address is being protected from spambots. You need JavaScript enabled to view it., Tel: +62-81334835589.