Influence Structure Ownership and Corporate Social Responsibility To Avoidance Tax

This study aims to examine the effect of public ownership structure, as measured by the value of the company's public and outstanding shares, and corporate social responsibility, as measured using the 2021 GRI index standard, on tax avoidance, as measured by the effective tax rate (ETR). The method used is quantitative with descriptive analysis. With a purposive sampling technique and secondary data sources in the form of annual financial reports and sustainability reports for the 2021-2023 period obtained through the website www.idx.co.id. The population in the food and beverage sub-sector is 60 companies, with a research sample of 11 companies with a total of 33 data points. Processed using Eviews 12 software and Microsoft Excel. The results of the study indicate that public ownership and CSR have no effect on tax avoidance (tax avoidance), this is proven by the hypothesis test conducted. The t-test results for the public ownership structure variable have an insignificant effect on the tax avoidance variable, then the t-test results for the CSR variable have an insignificant effect on the tax avoidance variable. The F-test results indicate an insignificant effect between the independent and dependent variables. Furthermore, the R2 test results indicate that the public ownership contribution and CSR variables influence tax avoidance by 2%, while the remaining 98% is influenced by variables outside this study.