The Effect of Corporate Social Responsibility, Chief Financial Officer Expert Power, Management Compensation, Capital Intensity Ratio and Audit Committee on Tax Avoidance Nugraha M. Ridho1, Basri Yesi Mutia2,*, Alamsyah Mudrika3, Nurmayanti Poppy4, Indrawati Novita5 1Department of Accounting, Riau University, Pekanbaru, Riau, Indonesia, (E-mail: mrnbasuki@gmail.com) 2Lecturer; Department of Accounting, Riau University, Pekanbaru, Riau, Indonesia, (E-mail: yesimutia@gmail.com) 3Lecturer; Department of Accounting, Riau University, Pekanbaru, Riau, Indonesia, (E-mail: mudrika.alamsyah@lecturer.unri.ac.id) 4Lecturer; Department of Accounting, Riau University, Pekanbaru, Riau, Indonesia, (E-mail: poppy.nurmayanti@lecturer.unri.ac.id) 5Lecturer; Department of Accounting, Riau University, Pekanbaru, Riau, Indonesia, (E-mail: novita.indrawati@lecturer.unri.ac.id) *Corresponding author E-mail: yesimutia@gmail.com
Online Published on 02 February, 2024. Abstract Tax is one sector of state revenue that is quite large. However, companies try to minimize their tax burden by avoiding it. This study analyses the effect of corporate social responsibility, chief financial officer expert power, management compensation, capital intensity ratio, and audit committee on tax evasion. The sampling method used in this research is the purposive sampling method. The population used is financial companies on the Indonesian stock exchange during the 2016-2019 period. The number of samples is 68 samples. The analysis technique used is multiple linear regression. The present study showed that corporate social responsibility and management compensation do not affect tax avoidance. Meanwhile, the chief financial officer has expert power, a capital intensity ratio, and an influential audit committee. Top Keywords Corporate Social Responsibility, Expert Power of a Chief Financial Officer, Management Compensation, Capital Intensity Ratio, Audit Committee, Tax Evasion. Top |