Corporate Social Responsibility, Profitabilitas, Capital Intensity dan Penghindaran Pajak
Abstract
This study aims to obtain empirical evidence regarding the effect of corporate social responsibility, profitability, and capital intensity on tax avoidance of mining companies listed on Indonesia Stock Exchange in 2013-2017. The method of determining the sample is using purposive sample. The samples were taken from 9 companies with 35 observations. The samples were determining by purposive sampling method. Analysis technique was using multiple regression. Based on the result of research, CSR and profitability have negative effect on tax avoidance. This means the higher CSR and profitability, the lower level of tax avoidance. Meanwhile, capital intensity has positive effect on tax avoidance. This means the higher capital intensity, the higher level of tax avoidance.
Keywords: Tax Avoidance; Corporate Social Responsibility; Profitability; Capital Inensity.
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References
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Bird, R., & Davis-Nozemack, K. (2018). Tax Avoidance as a Sustainability Problem. Journal of Business Ethics, 151(4), 1009–1025. https://doi.org/10.1007/s10551-016-3162-2
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Darmadi, I. N. H., & Zulaikha. (2013). Analisis Faktor yang Mempengaruhi Manajemen Pajak dengan Indikator Tarif Pajak Efektif (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2011-2012). Diponegoro Journal of Accounting, 2(4), 1–12.
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Lin, K. Z., Cheng, S., & Zhang, F. (2017). Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China. International Journal of Accounting, 52(4), 303–318. https://doi.org/10.1016/j.intacc.2017.11.002
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Merkusiwati, N., & Damayanti, I. G. A. E. (2018). Faktor-Faktor yang Mempengaruhi Kemauan Wajib Pajak. Jurnal Aplikasi Bisnis, 13(1), 39–56.
Muzakki, M. R., & Darsono. (2015). Pengaruh Corporate Social Responsibility Dan Capital Intensity Terhadap Penghindaran Pajak. Diponegoro Journal of Accounting, 4(3), 1–8.
Noor, R. M., Fadzillah, N. S. M., & Mastuki, N. (2010). Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies. International Journal of Trade, Economics and Finance, 1(2), 189–193. https://doi.org/10.7763/IJTEF.2010.V1.34
Novitasari, S., Ratnawati, V., & Silfi, A. (2017). Pengaruh Manajemen Laba, Corporate Governance, dan Intensitas Modal Terhadap Agresivitas Pajak Perusahaan. JOM Fekon, 4(1), 1901–1914.
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Putra, I. G. L. N. D. C., & Merkusiwati, N. K. L. A. (2016). Pengaruh Komisaris Independen , Leverage , Size dan Capital Intensity Ratio pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 17.1, 690–714.
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Putri, C. L., & Lautania, M. F. (2016). Pengaruh Capital Intensity Ratio, Inventory Intensity Ratio, Ownership Structure dan Profitability Terhadap Effective Tax Rate (ETR) (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), 1. Retrieved from https://media.neliti.com/media/publications/188375-ID-pengaruh-capital-intensity-ratio-invento.pdf
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Rodriguez, E. F., & Arias, A. M. (2012). Do Business Characteristics Determine an Effective Tax Rate. The Chinese Economy, 45(6), 214–228. https://doi.org/10.2753/CES1097-1475450604
Saifudin, & Yunanda, D. (2016). Determinasi Return On Asset, Leverage, UKuran Perusahaan, Kompensasi Rugi Fiskal dan Kepemilikan Institusi Terhadap Penghindaran Pajak ( Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2014). Jurnal Penelitian Ilmu Ekonomi Wiga, 6(2), 131–143.
Saputra, M. F., Rifa, D., & Rahmawati, N. (2015). Pengaruh Corporate Governance, Profitabilitas dan Karakter Eksekutif Terhadap Tax Avoidance. Jurnal Akuntansi & Auditing Indonesia, 19(1), 1–12. https://doi.org/10.20885/jaai.vol19.iss1.art1
Sari, L. L. P., & Adiwibowo, A. S. (2017). Pengaruh Corporate Social Responsibility Terhadap Penghindaran Pajak. Diponegoro Journal of Accounting, 6(4), 1–13.
Sikka, P. (2010). Smoke and mirrors: Corporate social responsibility and tax avoidance. Accounting Forum, 34(3–4), 153–168. https://doi.org/10.1016/j.accfor.2010.05.002
Zeng, T. (2018). Relationship Between Corporate Social Responsibility and Tax Avoidance: International Evidence. Social Responsibility Journal, 15(2), 244–257. https://doi.org/10.1108/SRJ-03-2018-0056
Zhu, N., Mbroh, N., & Bonsu, M. O. (2019). Corporate Tax Avoidance and Firm Profitability. European Scientiific Journal, 15(7), 61–70. https://doi.org/10.19044/esj.2019.v15n7p61
Amidu, M., & Coffie, W. (2019). Transfer Pricing, Earning Management, and Tax Avoidance of Firms in Ghana. Journal of Financial Crime, 34(1), 1–5.
Andhari, P. A. S., & Sukartha, I. M. (2017). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity, dan Leverage pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 18(3), 2115–2142. https://doi.org/ISSN: 2302-8556
Anouar, D. (2017). The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups. International Journal of Economics, Finance and Management Sciences, 5(1), 57. https://doi.org/10.11648/j.ijefm.20170501.15
Atikah, N., Shafai, B., Bin Amran, A., & Ganesan, Y. (2018). Earnings Management, Tax Avoidance and Corporate Social Responsibility: Malaysia Evidence. International Academic Journal of Accounting and Financial Management, 5(3), 41–56. Retrieved from www.iaiest.com
Bird, R., & Davis-Nozemack, K. (2018). Tax Avoidance as a Sustainability Problem. Journal of Business Ethics, 151(4), 1009–1025. https://doi.org/10.1007/s10551-016-3162-2
Cahyono, D. D., Andini, R., & Raharjo, K. (2016). Pengaruh Komite Audit, Kepemilikan Institusional, Dewan Komisaris, Ukuran Perusahaan (Size), Leverage (DER) dan Profitabilitas (ROA) Terhadap Tindakan Penghindaran Pajak (Tax Avoidance) pada Perusahaan Perbankan yang Listing BEI Periode 2011-2013. Journal of Accounting, 2(2), 2016.
Darmadi, I. N. H., & Zulaikha. (2013). Analisis Faktor yang Mempengaruhi Manajemen Pajak dengan Indikator Tarif Pajak Efektif (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2011-2012). Diponegoro Journal of Accounting, 2(4), 1–12.
Darmawan, I. G. H., & Sukartha, I. M. (2014). Pengaruh Penerapan Corporate Governance, Leverage, Return on Assets, dan Ukuran Perusahaan pada penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana, 9(1), 143–161.
Dharma, I. M. S., & Ardiana, P. A. (2016). Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan dan Koneksi Politik Terhadap Tax Avoidance. E-Journal Akuntansi Universitas Udayana, 15(1), 584–613.
Dharma, N. B. S., & Noviari, N. (2017). Pengaruh Corporate Social Responsibility dan Capital Intensity Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 18(1), 529–556.
Dicky, M., & Saputra, R. (2017). Pengaruh Profitabilitas, Leverage, dan Corporate Governance Terhadap Tax Avoidance. Jurnal Ilmu Dan Riset Akuntansi, 6(8), 1–19.
Dyreng, S. D., Hanlon, M., Maydew, E. L., & Thornock, J. R. (2017). Changes in Corporate Effective Tax Rates Over The Past 25 Years. Journal of Financial Economics, 124(3), 441–463. https://doi.org/10.1016/j.jfineco.2017.04.001
Ghozali, & Chariri, A. (2007). Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.
Goerke, L. (2018). Corporate Social Responsibility and Tax Avoidance. Journal of Public Economic Theory, 21(1).
Hazır, Ç. A. (2019). Determinants of Effective Tax Rates in Turkey. Journal of Research in Business, 1(4), 35–45. https://doi.org/10.23892/jrb.2019453293
Henry, E., & Sansing, R. (2018). Corporate Tax Avoidance: Data Truncation and Loss Firms. Review of Accounting Studies, Forthcoming, 23(1).
Hidayati, N., & Fidiana. (2017). Pengaruh Corporate Social Responsibility dan Good Corporate Governance Terhadap Penghindaran Pajak. Jurnal Ilmu Dan Riset Akuntansi, 6(3), 1052–1070.
Kasim, F. M., & Saad, N. (2019). Determinants of Corporate Tax Avoidance Strategies among Multinational Corporations in Malaysia. International Journal of Public Policy and Administration Research, 6(2), 74–81. https://doi.org/10.18488/journal.74.2019.62.74.81
Kim, J. H., & Im, C. C. (2017). The Study on The Effect and Determinants of Small-and Medium-Sized Entities Conducting Tax Avoidance. Journal of Applied Business Research, 33(2), 375–390. https://doi.org/10.19030/jabr.v33i2.9911
Kurniasih, T., & Sari, M. M. R. (2013). Pengaruh Retrun On Assets, Leverage, Corporate Governance, Ukuran Perusahaan, dan Kompensasi Rugi Fiskal pada Tax Avoidance. E-Journal Akutansi Universitas Udayana, 18(1), 58–66. https://doi.org/10.1016/j.giq.2005.05.002
Lanis, R., & Richardson, G. (2012). Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis. Journal of Accounting and Public Policy, 31(1), 86–108. https://doi.org/10.1016/j.jaccpubpol.2011.10.006
Lin, K. Z., Cheng, S., & Zhang, F. (2017). Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China. International Journal of Accounting, 52(4), 303–318. https://doi.org/10.1016/j.intacc.2017.11.002
Maharani, I. G. A. C., & Suardana, K. A. (2014). Pengaruh Corporate Governance , Profitabilitas Dan Karakteristik Eksekutif Pada Tax Avoidance Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 2, 525–539. https://doi.org/10.20885/jaai.vol19.iss2.art1
McClure, R., Lanis, R., Wells, P., & Govendir, B. (2018). The Impact of Dividend Imputation on Corporate Tax Avoidance: The Case of Shareholder Value. Journal of Corporate Finance (Vol. 48). Elsevier B.V. https://doi.org/10.1016/j.jcorpfin.2017.10.007
Merkusiwati, N., & Damayanti, I. G. A. E. (2018). Faktor-Faktor yang Mempengaruhi Kemauan Wajib Pajak. Jurnal Aplikasi Bisnis, 13(1), 39–56.
Muzakki, M. R., & Darsono. (2015). Pengaruh Corporate Social Responsibility Dan Capital Intensity Terhadap Penghindaran Pajak. Diponegoro Journal of Accounting, 4(3), 1–8.
Noor, R. M., Fadzillah, N. S. M., & Mastuki, N. (2010). Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies. International Journal of Trade, Economics and Finance, 1(2), 189–193. https://doi.org/10.7763/IJTEF.2010.V1.34
Novitasari, S., Ratnawati, V., & Silfi, A. (2017). Pengaruh Manajemen Laba, Corporate Governance, dan Intensitas Modal Terhadap Agresivitas Pajak Perusahaan. JOM Fekon, 4(1), 1901–1914.
Nugroho, A. A. (2011). Pengaruh Hubungan Politik dan Reformasi Perpajakan Terhadap Tarif Pajak Efektif pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2009. Universitas Indonesia.
Park, S. (2017). Corporate social responsibility and tax avoidance: Evidence from Korean firms. Journal of Applied Business Research, 33(6), 1059–1068. https://doi.org/10.19030/jabr.v33i6.10045
Pradipta, D. H., & Supriyadi. (2015). Pengaruh Corporate Social Responsibility (CSR), Profitabilitas , Leverage ,dan Komisaris Independen Terhadap Praktik Penghindaran Pajak. Jurnal Online Universitas Gadjah Mada.
Preuss, L. (2010). Tax avoidance and corporate social responsibility: You can’t do both, or can you? Corporate Governance, 10(4), 365–374. https://doi.org/10.1108/14720701011069605
Putra, I. G. L. N. D. C., & Merkusiwati, N. K. L. A. (2016). Pengaruh Komisaris Independen , Leverage , Size dan Capital Intensity Ratio pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 17.1, 690–714.
Putri, A. N., & Gunawan. (2017). Pengaruh Size , Profitability , dan Liquidity terhadap Effective Tax Rates (ETR) Bank Devisa Periode 2010 – 2014. Jurnal Keuangan Dan Perbankan, 14(1), 18–28.
Putri, C. L., & Lautania, M. F. (2016). Pengaruh Capital Intensity Ratio, Inventory Intensity Ratio, Ownership Structure dan Profitability Terhadap Effective Tax Rate (ETR) (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), 1. Retrieved from https://media.neliti.com/media/publications/188375-ID-pengaruh-capital-intensity-ratio-invento.pdf
Rizki, M. Q. A., & Fuadi, R. (2019). Pengaruh Karakter Eksekutif, Profitabilitas, Sales Growth Dan Corporate Social Responsbility Terhadap Tax Avoidance Pada Perusahaan Non-Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(3), 547–557. https://doi.org/10.24815/jimeka.v4i3.12592
Rodriguez, E. F., & Arias, A. M. (2012). Do Business Characteristics Determine an Effective Tax Rate. The Chinese Economy, 45(6), 214–228. https://doi.org/10.2753/CES1097-1475450604
Saifudin, & Yunanda, D. (2016). Determinasi Return On Asset, Leverage, UKuran Perusahaan, Kompensasi Rugi Fiskal dan Kepemilikan Institusi Terhadap Penghindaran Pajak ( Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2014). Jurnal Penelitian Ilmu Ekonomi Wiga, 6(2), 131–143.
Saputra, M. F., Rifa, D., & Rahmawati, N. (2015). Pengaruh Corporate Governance, Profitabilitas dan Karakter Eksekutif Terhadap Tax Avoidance. Jurnal Akuntansi & Auditing Indonesia, 19(1), 1–12. https://doi.org/10.20885/jaai.vol19.iss1.art1
Sari, L. L. P., & Adiwibowo, A. S. (2017). Pengaruh Corporate Social Responsibility Terhadap Penghindaran Pajak. Diponegoro Journal of Accounting, 6(4), 1–13.
Sikka, P. (2010). Smoke and mirrors: Corporate social responsibility and tax avoidance. Accounting Forum, 34(3–4), 153–168. https://doi.org/10.1016/j.accfor.2010.05.002
Zeng, T. (2018). Relationship Between Corporate Social Responsibility and Tax Avoidance: International Evidence. Social Responsibility Journal, 15(2), 244–257. https://doi.org/10.1108/SRJ-03-2018-0056
Zhu, N., Mbroh, N., & Bonsu, M. O. (2019). Corporate Tax Avoidance and Firm Profitability. European Scientiific Journal, 15(7), 61–70. https://doi.org/10.19044/esj.2019.v15n7p61
Published
2021-06-26
How to Cite
MAHARANI, Putu Shandya; LELY ARYANI MERKUSIWATI, Ni Ketut.
Corporate Social Responsibility, Profitabilitas, Capital Intensity dan Penghindaran Pajak.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 6, p. 1481-1493, june 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55080>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i06.p10.
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