CSR DISCLOSURE AND PROFITABILITY ON TAX AVOIDANCE WITH INDEPENDENT COMMISSIONERS AS MODERATING VARIABLE: EVIDENCE FROM BANKING COMPANIES IN INDONESIA
This study examines the effects of Corporate Social Responsibility Disclosure and profitability on tax avoidance, with independent commissioners serving as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Drawing upon Agency Theory, Legitimacy Theory, and St...