Analisis Empiris Agresivitas Penghindaran Pajak Dalam Konteks Tanggung Jawab Sosial Perusahaan Dan Tata Kelola Perusahaan
Abstract
The issue of tax avoidance remains intriguing for further investigation in empirical studies. This research was conducted to re-examine the influence of corporate social responsibility and corporate governance on aggressive practices in tax evasion. The data source is from manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange between 2017 and 2021. This research used 168 companies with a purposive sampling method. Data analysis uses multiple linear regression using statistical software for social sciences. The research results show that the variables of corporate social responsibility, the presence of independent commissioners, and institutional ownership have a significant negative impact on aggressive practices in tax evasion. On the other hand, there is no significant influence of the audit quality variable on tax evasion. Therefore, the higher the level of corporate social responsibility disclosure, the proportion of the presence of an independent board of commissioners, the quality of audits, and the proportion of institutional ownership, the level of aggressive practices in tax evasion tends to decrease.
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References
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Utaminingsih, S., Kurniasih, N., Sari, D. P., Helmina, M. R. A., & Monica. 2022. The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2122333
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Apriliyanti, R. 2021. Pengaruh Thin Capitalization, Capital Intensity Dan Corporate Social Responsibility Terhadap Penghindaran Pajak Dengan Pemanfaatan Tax Havens Country Sebagai Variabel Moderating (Studi Empiris Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesi. Angewandte Chemie International Edition, 6(11), 951–952., 5–24.
Chaudhary, A., Burivalova, Z., Koh, L. P., & Hellweg, S. 2016. Impact of Forest Management on Species Richness: Global Meta-Analysis and Economic Trade-Offs. Scientific Reports, 6, 1–10. https://doi.org/10.1038/srep23954
Dewi, Ni Nyoman Kristiana; Jati, I. K. 2014. Pengaruh karakter eksekutif, karakteristik perusahaan, dan dimensi tata kelola perusahaan yang baik pada tax avoidance di bursa efek indonesia. 2, 249–260.
Dini, F. M. 2018. Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Selama Periode 2015-2017). Jurnal Ilmiah Mahasiswa Fakultas Ekonomi Dan Bisnis, 8(1), 1–19.
Doho, S. Z., & Santoso, E. B. 2020. Pengaruh Karakteristik Ceo, Komisaris Independen, Dan Kualitas Audit Terhadap Penghindaran Pajak. Media Akuntansi Dan Perpajakan Indonesia, 1(2), 169–184. https://doi.org/10.37715/mapi.v1i2.1408
Ernawati, E., Lannai, D., & Junaid, A. 2022. Pengaruh Corporate Governance Dan Corporate Social Responsibility Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Terdaftar Di BEI. Jurnal Magister Akuntansi Universitas Muslim Indonesia Volume 9, No. 1 (2022), 9(1), 66–77. http://pasca-umi.ac.id/index.php/ta
Faradisty, A., Hariyani, E., & Wiguna, M. 2019. The effect of corporate social responsibility, profitability, independent commissioners, sales growth, and capital intensity on tax avoidance. Journal of Contemporary Accounting, 1(3), 153–160. https://doi.org/10.20885/jca.vol1.iss3.art3
Hajawiyah, A., Kiswanto, K., Suryarini, T., Yanto, H., & Harjanto, A. P. 2022. The bidirectional relationship of tax aggressiveness and CSR: Evidence from Indonesia. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2090207
Herlambang, S., & Darsono. 2015. Pengaruh Good Corporate Governance Dan Ukuran. Diponegoro Journal of Accounting, 4(3), 1–11.
Hidayati, N., & Fidiana. 2017. Pengaruh corporate governance social responsibility dan good corporate governance terhadap pengindaran pajak. Jurnal Ilmu Dan Riset Akuntansi, 6(3), 1053–1070.
Jensen, M., & Meckling, W. 2012. Theory of the firm: Managerial behavior, agency costs, and ownership structure. The Economic Nature of the Firm: A Reader, Third Edition, 283–303. https://doi.org/10.1017/CBO9780511817410.023
Koming, N., & Praditasari, A. 2017. Pengaruh Good Corporate Governance, Ukuran Perusahaan, Leverage Dan Profitabilitas Pada Tax Avoidance. E-Jurnal Akuntansi, 2017(1), 1229–1258.
Kristian, M. 2018. Pengaruh Independensi Auditor, Ukuran Kantor Akuntan Publik, dan Professional Judgement Auditor terhadap Kinerja Auditor. Jurnal STEI Ekonomi, 27(2), 208–232. https://doi.org/10.36406/jemi.v27i2.135
López-González, E., Martínez-Ferrero, J., & García-Meca, E. 2019. Does corporate social responsibility affect tax avoidance: Evidence from family firms. Corporate Social Responsibility and Environmental Management, 26(4), 819–831. https://doi.org/10.1002/csr.1723
Maraya, A. D., & Yendrawati, R. 2016. Pengaruh corporate governance dan corporate social responsibility disclosure terhadap tax avoidance: studi empiris pada perusahaan tambang dan CPO. Jurnal Akuntansi & Auditing Indonesia, 20(2), 147–159. https://doi.org/10.20885/jaai.vol20.iss2.art7
Natalia, M., Carolina, V., & Joni, J. 2021. Relationship Between Corporate Social Responsibility Disclosure, Corporate Governance, And Tax Avoidance. Kinerja, 25(1), 79–90. https://doi.org/10.24002/kinerja.v25i1.4198
Payanti, N. M. D., & Jati, I. K. 2020. Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance dan Sales Growth pada Tax Avoidance. E-Jurnal Akuntansi, 30(5), 1066. https://doi.org/10.24843/eja.2020.v30.i05.p01
Pratiwi, I. S., & Siregar, S. V. 2019. The effect of corporate social responsibility on tax avoidance and earnings management: The moderating role of political connections. International Journal of Business, 24(3), 229–248.
Pratomo, D., & Risa Aulia Rana. 2021. Pengaruh Kepemilikan Institusional, Komisaris Independen Dan Komite Audit Terhadap Penghindaran Pajak. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(1), 91–103. https://doi.org/10.30656/jak.v8i1.2487
Purnamasari, A. W. 2020. Pengaruh Kualitas Audit terhadap Tax Avoidance pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Periode 2016-2018. Molecules, 2(1), 1–12. http://clik.dva.gov.au/rehabilitation-library/1-introduction-rehabilitation%0Ahttp://www.scirp.org/journal/doi.aspx?DOI=10.4236/as.2017.81005%0Ahttp://www.scirp.org/journal/PaperDownload.aspx?DOI=10.4236/as.2012.34066%0Ahttp://dx.doi.org/10.1016/j.pbi.201
Rohyati, Y., & Suripto, S. 2021. Corporate Social Responsibility, Good Corporate Governance, and Management Compensation against Tax Avoidance. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(2), 2612–2625. https://doi.org/10.33258/birci.v4i2.1968
Siahaan, ganda. 2020. Pengaruh Good Corporate Governance, Kualitas Audit, Ukuran Perusahan Dan Leverage Terhadap Penghindaran Pajak(Studi Empiris Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Indonesian Multidiscipline Of Social Journal, 1(1), 52–74.
Simanjuntak, W. A. 2020. Analisis Pengaruh Profitabilitas, Leverage, Corporate Social Responsibility, Kepemilikan Institusional dan Kualitas Audit Terhadap Tax Avoidance Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2016-2019. Jurnal Manajemen, 6(1), 1–11.
Sugiyanto, & Fitria, juwita ramadani. 2019. The Effect Karakter Eksekutif, Intensitas Modal, Dan Good Corporate Governance Terhadap Penghindaran Pajak (Studi Empirispada Perusahaan Manufaktur Sektor …. Prosiding Seminar Nasional Humanis, 447–461. http://www.openjournal.unpam.ac.id/index.php/Proceedings/article/view/5572
Sulaeman, R. 2021. Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance). Syntax Idea, 3(2), 354. https://doi.org/10.36418/syntax-idea.v3i2.1050
Sutandi, D. S. 2022. Effect of Profitability, Leverage, and Corporate Social Responsibility on Tax Avoidance. 2.
Tresnawati, R., & Indriani, N. P. 2021. The Effect Of Good Corporate Governance On Tax Avoidance In Mining Corporate Listed On The IDX For The Period 2013-2017. Turkish Journal of Computer and Mathematics Education, 12(11), 1240–1243. www.suara.com
Utaminingsih, S., Kurniasih, N., Sari, D. P., Helmina, M. R. A., & Monica. 2022. The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2122333
Wulandari, CDP. 2018. Pengaruh Profitabilitas, Komite Audit, Kualitas Audit, Komisaris Independen, Kepemilikan Institusional, Dewan Direksi Dan Financial Distress, Terhadap Penghindaran Pajak. Skripsi. Fakultas Ekonomi. Universitas Islam Indonesia: Yogyakarta, 127.
Published
2024-10-07
How to Cite
NURDIYANI, Rachma Marta et al.
Analisis Empiris Agresivitas Penghindaran Pajak Dalam Konteks Tanggung Jawab Sosial Perusahaan Dan Tata Kelola Perusahaan.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 8, oct. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/114787>. Date accessed: 14 nov. 2024.
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