PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT DAN IMPLIKASINYA TERHADAP PENGHINDARAN PAJAK

Abstract- This research is aim to analyze the influence of corporate social responsibility and audit committee on quality implications with tax avoidance. type quantitative. The population sub-sectors finance company listed in Indonesia Stock Exchange 2016-2020. Data processing this using Statistical Program for Social Science 22 program. sampling method purposive technique counted 16 companies. analysis linear regression sobel test. These results indicate that both have significant effect simultaneously as long negative partial test showed had quality. However, no indirect avoidance through 
 Keywords: Corporate Responsibility; Audit Committee; Quality; Tax Avoidance.