@article{ICoBLAST899,
	author = {Apip Apip and Dwi Ratmono and Rossiana Shinta Dewi},
	title = {INFLUENCE OF INDEPENDENT COMMISSIONERS, AUDIT COMMITE, INSTITUTIONAL OWNERSHIP, AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AVOIDANCE},
	journal = {International Conference on Vocational Business, Logistic, Accounting, Supply Chain, Tax (ICoBLAST)},
	volume = {1},
	number = {1},
	year = {2026},
	keywords = {},
	abstract = {Introduction/Main Objectives: This study aims to examine the effect of Good Corporate Governance (GCG) proxied by Independent Commissioners, Audit Committee, and Institutional Ownership, as well as Corporate Social Responsibility proxied by the Corporate Social Responsibility Disclosure Index (CSRDI) measured based on the Global Reporting Initiative (GRI) 4.0 as many as 91 indicators Background Problems: Tax avoidance remains a major concern in Indonesia’s fiscal system, as companies seek to legally minimize their tax burdens. This study aims to answer the research question: How do Independent Commissioners, Audit Committees, Institutional Ownership, and Corporate Social Responsibility affect tax avoidance in healthcare companies? Novelty: This research contributes by focusing on the healthcare sub-sector manufacturing companies in the 2019-2022 period, combining GCG and CSR factors within a single analytical model that has been underexplored in prior studies. Research Methods: This study uses secondary data taken from the population of health companies listed on the Indonesia Stock Exchange vulnerable for a period of 4 years, namely 2019-2022 as many as 33 companies. The number of samples in this study amounted to 13 companies with a total sample of 52 data that had been selected using purposive sampling technique. The method used in this research is multiple linear regression assisted by Statistical Program for Social Science (SPSS) Version 25 software. Findings/Results: The results of this research state that Independent Commissioners, Audit Committees, Institutional Ownership, and Corporate Social Responsibility partially have a significant positive effect on Tax Avoidance in healthcare companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Conclusion: The results of this research are consistent with previous research which shows that Independent Commissioners, Audit Committees, Institutional Ownership, and Corporate Social Responsibility have an influence on agents' Tax Avoidance practices. Implementation Potential: The findings provide implications for regulators to strengthen governance and CSR policies and for academics to enhance understanding of ethical tax practices.Keywords : Good Corporate Governance, Independent Commissioner, Audit Committee, Institutional Ownership, Corporate Social Responsibility, Tax AvoidanceJEL Classification : (list the relevant JEL codes separated by commas, refer to https://www.aeaweb.org/jel/guide/jel.php) },
	pages = {141--168}	url = {https://proceedings.undip.ac.id/index.php/ICoBLAST/article/view/899}
}