CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE AS TAX AVOIDANCE SOLUTIONS

Corporate Social Responsibility (CSR) is a company's effort to demonstrate its social responsibility as an expression of ethical standards to achieve long-term results. In socially responsible companies, the level of tax avoidance tends to be lower. Companies with higher social responsibility will have lower tax saving practices. The results of the literature review describe that CSR is associated with a lower effective tax rate. In this context, CSR disclosure is a form of tax avoidance activity. Good corporate governance can be a strategy to minimize tax avoidance behavior.