Apakah Tanggung Jawab Sosial Perusahaan Memediasi Pengaruh Karakteristik CEO terhadap Tingkat Penghindaran Pajak?
Abstract
The purpose of this study is to test empirically whether CSR can mediate the effect of CEO characteristics on the level of tax avoidance. The variables studied were political experience; academy affiliation; educational background abroad; gender. The sample in this study were manufacturing companies listed on IDX in 2017-2018, there are 179 companies listed in manufacturing companies. This study uses purposive sampling on manufacturing companies that meet certain criteria. The analysis technique used is path analysis. This study produces findings that CSR analysis can mediate the effect of political experience on the level of tax avoidance; CSR can mediate the effect of academic affiliation on the level of tax avoidance; CSR can mediate the influence of educational backgrounds abroad on the level of tax avoidance; CSR can mediate the effect of gender on the level of tax avoidance.
Keywords: Corporate Social Responsibility; Political Experience; Academy Affiliates; Overseas Educational Background; Gender; Tax Avoidance Rates.
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References
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Campbell, D. H. ( 2016). Starbucks: Social responsibility and tax avoidanceJ. of Acc. Ed.
Cham, H. T. (2016). Board diversity and corporate social disclosure: evidence from Vietnam.
Dharma, N. B. S. (2017). Pengaruh Corporate Social Responsibility Dan Capital Intensity Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, Vol.18.1. Januari (2017): 529-556(ISSN: 2302-8556).
Doddy Setiawan, R. T. H. d. A. W. (2018). Dampak Karakteristik Dewan Direksi TerhadapPengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Di Indonesia. MIX: Jurnal Ilmiah Manajemen, Volume VIII, No. 1, Feb 2018.
Hanlon, M. (2010). A Review of Tax Research Journal of Accounting and Economics Conference.
Hartono, J. (2006). Metodologi Penelitian Bisnis
Hoi, C.-K. (2013). Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities.
https://mukhsonrofi.wordpress.com/2008/09/20/peraturan-atau-undang-undang-terkait-fraud-dan-korupsi-sox-sarbanes-oxley-act/.Sarbanes
Oxley Act (2002), yang menetapkan untuk menghalangi akuntansi fraud.
Huang, S. K. (2013). The Impact of CEO Characteristics on CorporateSustainable Development. Corporate Social Responsibility and Environmental Management.
Huseynov. (2012). Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance, 18 (2012) 804–827.
Huseynov, F. (2017). Does index addition affect corporate tax avoidance? . Journal of Corporate Finance.
Ibrahim. (2003). Board Members in the services Industry : An empirical examination of the relationship between corporate social responsibility and directorial type. journal of business ethics, 47(4), 393-401.
Ibrahim, & Angelidis. (1995). The Corporate social Responsives orientation of board members: are there diffrences between inside and outside directors? journal business ethics, 14(5), 405-410.
Jeongho Kim, C. I. (2017). Study on Corporate social responsibility (CSR) focus on Tax avoidance & Financial Ratio analysis. sustainability journal.
Lako, P. D. A. (2011). Rekontruksi Menuju Akuntansi Berkelanjutan Paradigma Bisnis Dan Akuntansi. pidato pengukuhan guru besar ilmu akuntansi.
Lamade. (2020). Penanganan covid tak baik, investor asing lari. harian disway interview(18 september).
Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: a test of legitimacy theory Accounting, Auditing & Accountability Journal.
Lau, C. (2014). Corporate Social Responsibility in China: A CorporateGovernance Approach. Journal of Business Ethics, 136(1), 73-87.
Luft, J. (2003). Mapping management accounting: graphics and guidelines for theory consistent empirical research. Accounting Organization and Society.
M, M. H. (2018). Board Diversity and Accounting Conservatism: Evidence from Jordan International Business Research; Vol. 11, No. 7; 2018.
M.Al-Bassam, W. (2018). Corporate Boards and ownership structure as antecedents of corporate Governance disclosure in Saudi Arabian Publicly listed corporations. Business and society57.
Mangoting, J. H. d. Y. (2014). Pengaruh Struktur Kepemilikan Dan Karakteristik Dewan Terhadap Agresivitas Pajak. Tax & Accounting Review, Vol 4, No 2.
Pandey, P. (2015). Research methodology tools and technique.
Peterson, D. d. (1995.). The Stakeholder Theory Of TheCorporation: Concepts, Evidence,And Implications. Academy of Managemeni Review, VoLM, No. 1, B5-91.
Pradipta, D. H. (2013). Pengaruh Corporate Social Responsibility (CSR), Profitabilitas, Leverage, dan Komisaris Independen Terhadap Praktik Penghindaran Pajak. Gajah Mada Journal of Accounting.
Proffesional, L. (2012). Research Methodology.
Rahardjo, S. (2018). Pengaruh Corporate Social Responsibility Terhadap Financial Performance Dengan Tax Avoidance Dan Earning Management Sebagai Variabel Mediasi. i.
RI, U. U. (2007). Undang-undang Republik Indonesia nomor 40 tahun 2007 tentang perseroan terbatas. Sekretariat Negara. Jakarta.
Rodriguez-Dominguez, L. (2009). CG and Codes of Ethics. Jouurnal of Business Ethics, Vol 90- no 2.
Salihu, I. A. (2013). Measures Of Corporate Tax Avoidance:Empirical Evidence From An Emerging Economy. International Journal of Business and Society, Vol. 14 No. 3, 2013, 412 - 427.
Sarwono, J. ( 2007). .analisis jalur untuk riset bisnis dengan spss. .analisis jalur untuk riset bisnis dengan spss.
Sepulveda, I.-M. G.-S. B. C.-B. C. (2014). Does media pressure moderate CSR disclosures by external directors?.
Management Decision, Vol. 52 No. 6, 2014.
Suyanto, & Supramono. (2012). Likuiditas, Leverage, Komisaris Independen, dan Manajemen Laba terhadap Agresivitas Pajak Perusahaan. Jurnal Keuangan dan Perbankan, 16(2).
Timothy. (2013). CSR and CG, Comparatives perspective. CG and international review, 21(5), 413-419.
Watson, L. (2015). Corporate Social Responsibility, TaxAvoidance, and Earnings Performance. American Accounting Association, JATA American Accounting AssociationVol. 37, No. 2.
Williams, r. j. (2003). Women on corporate boards of directors and their influence on corporate philantropy.
Journal Of Business Ethics, 42(1), 1-10.
Yogesh. (2006 ). Fundamental of research methodology and statistics.
Zhang, Y. (2016). Corporate Board And Corporate Social Responsibility Assurance: Evidence From China. Journal of Business Ethics.
Zhuang, Y. (2018). Board Composition and Corporate Social Responsibility Performance: Evidence from Chinese Public Firms. www.mdpi.com/journal/sustainability, Sustainability 2018, 10, 2752; doi:10.3390/su10082752.
Published
2021-01-26
How to Cite
PRANOTO, Sulaksono Suryo; NARSA, I Made.
Apakah Tanggung Jawab Sosial Perusahaan Memediasi Pengaruh Karakteristik CEO terhadap Tingkat Penghindaran Pajak?.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 1, p. 15-31, jan. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/63962>. Date accessed: 20 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i01.p02.
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