PENGARUH KUALITAS AUDIT, CORPORATE SOCIAL RESPONSIBILITY (CSR), CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Properti & Real Estate yang terdaftar pada BEI Periode 2017-2021)

Corporate taxes are created as a source of state financial sustainability, but in reality there are still many companies trying to practice tax avoidance. This research was conducted to determine whether or not there is an influence between audit quality, CSR, and GCG on Tax Avoidance. The research was conducted using financial report data and annual reports from 10 Property and Real Estate companies listed on the IDX for the 2017-2021 period with a total sample of 50 data using a descriptive quantitative research method. The results of the study show that audit quality thitung (-2,335) < ttabel (1.67943) and CSR thitung (-0.804) < ttabel (1.67943) have no effect on tax avoidance, while GCG thitung (1,814) > ttabel (1.67943) has an influence on tax avoidance. But overall Audit Quality, CSR and GCG have an influence on Tax Avoidance for Fhitung (2,924) > Ftabel (2,81).

Keywords: Audit Quality, CSR, GCG, and Tax Avoidance