Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance dan Sales Growth pada Tax Avoidance
Abstract
This study aims to examine the effect of corporate social responsibility disclosure, good corporate governance and sales growth on tax avoidance with a cash effective tax rate (CETR) proxy. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Determination of the sample using the nonprobability sampling method with purposive sampling technique obtained by 20 companies with 80 observations. The data analysis technique used is multiple linear regression analysis, first factor analysis is carried out to determine the factors of good corporate governance variables. The results of this study indicate that disclosure of corporate social responsibility has no effect on tax avoidance, good corporate governance with proxies selected representing managerial ownership and institutional ownership negatively affect tax avoidance, while sales growth has a positive effect on tax avoidance.
Keywords: Tax Avoidance; Corporate Social Responsibility Disclosure; Good Corporate Governance; Sales Growth.
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References
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Hanlon, M., & Heitzman, S. (2010). A Review of Tax Research. Journal of Accounting and Economics, 50, 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002
Hoque, M. K. (2017). International Tax Avoidance and Tax Havens. Journal International of Cost and Management, 45(1), 63–67.
Jacob, F. O. F. (2014). An Empirical Study of Tax Evasion and Tax Avoidance : A Critical Issue in Nigeria Economic Development. Journal of Economics and Sustainable Development, 5(18), 22–27.
Jamei, R. (2017). Tax Avoidance and Corporate Governance Mechanisms : Evidence from Tehran Stock Exchange. International Journal of Economics and Financial, 7(4), 638–644.
Januari, D. M. D., & Suardikha, I. M. S. (2019). Pengaruh Corporate Social Responsibility , Sales Growth , dan Profitabilitas Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 27(3), 1653–1677.
Jingga, V., & Lina, L. (2017). Factors Influencing Tax Avoidance Activity : An Empirical Study from Indonesia Stock Exchange. Indian Pasific Journal of Accounting and Finance (IPJAF), 1(1), 17–25.
Kementrian Keuangan Republik Indonesia Direktorat Jendral Pajak. (2019). Laporan Kinerja Direktorat Jendral Pajak. Retrieved from Kementerian Keuangan Republik Indonesia Direktorat Jendral Pajak website: https://www.pajak.go.id/sites/default/files/2019-05/LAKIN DJP 2018.pdf. Diakses 17 Juni 2019.
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Lestari, G. A. W., & Putri, I. G. A. . A. D. (2017). Pengaruh Corporate Governance, Koneksi Politik dan Leverage Terhadap Penghindaran Pajak. E-Jurnal Akuntani Universitas Udayana, 18(3), 2028–2054.
Lim, Y. (2011). Tax Avoidance, Cost of Debt and Shareholder Activism: Evidence from Korea. Journal of Banking and Finance, 35, 456–470. https://doi.org/10.1016/j.jbankfin.2010.08.021
Makhfudloh, F., Herawati, N., & Wulandari, A. (2018). Pengaruh Corporate Social Responsibility terhadap Perencanaan Agresivitas Pajak. Jurnal Akuntansi dan Bisnis, 18(1), 48–60.
Mulyani, S., Darminto, & Endang, M. G. W. (2014). Pengaruh Karakteristik Perusahaan, Koneksi Politik dan Reformasi Perpajakan terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Tahun 2008-2012). Jurnal Mahasiswa Perpajakan Universitas Brawijaya, 1(2), 1–9.
Oktaviyani, R., & Munandar, A. (2017). Effect of Solvency , Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies. Binus Business Review, 8(3), 183–188. https://doi.org/10.21512/bbr.v8i3.3622
Park, S. (2017). Corporate Social Responsibility and Tax Avoidance: Evidence from Korean Firms. The Journal of Applied Business Research, 33(6), 1059–1068. https://doi.org/10.19030/jabr.v33i6.10045
Park, S. (2018). Related Party Transactions and Tax Avoidance of Business Groups. Sustainability (Switzerland), 10, 1–14. https://doi.org/10.3390/su10103571
Pradipta, D. H., & Supriyadi. (2015). Pengaruh Corporate Social Responsibility (CSR), Profitabilitas, Leverage, dan Komisaris Independen Terhadap Praktik Penghindaran Pajak. Kompartemen Jurnal Ilmiah Akuntansi, XV(1), 1–25.
Praditasari, N. K. A., & Setiawan, P. E. (2017). Pengaruh Good Corporate Governance, Ukuran Perusahaan, Leverage dan Profitabilitas Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 19, 1229–1258.
Pradnyawati, N. P., & Suprasto, H. B. (2019). Pengaruh Good Corporate Governance Terhadap Agresivitas Pajak dengan Voluntary Disclosure Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 26(2), 1132–1160.
Purwanti, S. M., & Sugiyarti, L. (2017). Pengaruh Intensitas Aset Tetap , Pertumbuhan Penjualan dan Koneksi Politik terhadap Tax Avoidance. Jurnal Riset Akuntansi dan Keuangan, 5(3), 1625–1641.
Purwantini, H. (2017). Minimizing Tax Avoidance by Using Conservatism Accounting through Book Tax Differences. Case Study in Indonesia. International Journal of Research in Business and Social Science, 6(5), 55–67.
Puspita, D., & Febrianti, M. (2017). Faktor-Faktor yang Memengaruhi Penghindaran Pajak pada Perusahaan Manufaktur di Bursa Efek Indonesia. Jurnal Bisnis dan Akuntansi, 19(1), 38–46. https://doi.org/10.34208/jba.v19i1.63
Ramila, Rambe, P. A., & Ruwanti, S. (2016). Pengaruh Corporate Social Responsibility, Profitabilitas, Leverage dan Capital Intensity Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2013 – 2016. Jurnal Ekonomi UMRAH, 1–15.
Sugihato, D. (2014). Prahara Pajak Raja Otomotif. Retrieved from Tempo.co website: https://investigasi.tempo.co/toyota/. Diakses 18 Juli 2019.
Thai Ha, N. T., & Quyen, P. G. (2017). The Relationship Between State Ownership and Tax Avoidance Level : Empirical Evidence From Vietnamese Firms. Journal of Asian Business Strategy, 7(1), 1–12. https://doi.org/10.18488/journal.1006/2017.7.1/1006.1.1.12
Ulfa, T. N. M. (2016). Pengaruh Profitabilitas, Mekanisme Good Corporate Governance dan Pengungkapan Corporate Social Responsibility terhadap Tindakan Pajak Gresif (Syudi pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2010-2014). Journal of Accouting and Investment, 1–25.
Watson, L. (2015). Corporate Social Responsibility, Tax Avoidance, and Earnings Performance. The Journal of the American Taxation Association, 37(2), 1–22. https://doi.org/10.2308/atax-51022
Wiguna, I. P. P., & Jati, I. K. (2017). Pengaruh Corporate Social Responsibility, Preferensi Risiko Eksekutif, dan Capital Intensity Pada Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana, 21(1), 418–446.
Ayuningtyas, N. P. W., & Sujana, I. K. (2018). Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth Dan Profibilitas Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 25(3), 1884–1912.
Charisma, R. B., & Dwimulyani, S. (2019). Pengaruh Struktur Kepemilikan terhadap Tindakan Penghindaran Pajak dengan Kualitas Audit sebagai Variabel Moderating. Prosiding Seminar Nasional, 1–10.
Chen, S. (2010). Client Importance, Institutional Improvements , and Audit Quality in China : An Office and Individual Auditor Level Analysis. The Accounting Review, 85(1), 127–158.
Chen, Z., Cheok, C. K., & Rasiah, R. (2016). Corporate Tax Avoidance and Performance: Evidence from China’s Listed Companies. Institutions and Economies, 8(3), 61–83.
Darmayanti, P. P. B., & Merkusiwati, N. K. L. A. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 26(3), 1992–2019.
Dewanti, I. G. A. D. C., & Sujana, I. K. (2019). Pengaruh Ukuran Perusahaan , Corporate Social Responsibility , Profitabilitas dan Leverage pada Tax Avoidance. E-Jurnal Akuntansi, 28(1), 377–406.
Dewinta, I. A. R., & Setiawan, P. E. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage dan Pertumbuhan Penjualan terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1613.
Fadhila, N. S., Pratomo, D., & Yudowati, S. P. (2017). Pengaruh Kepemilikan Manajerial, Komisaris Independen dan Komite Audit Terhadap Tax Avoidance. E-Jurnal Akuntani Universitas Udayana, 21(3), 1803–1820.
Fadhilah, R. (2014). Pengaruh Good Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2009-2011). E-Journal UNP, 2(1), 1–22.
Femitasari, L. (2014). Pengaruh Proporsi Dewan Komisaris Independen, Kepemilikan Institusional dan Corporate Social Responsibility terhadap Agresivitas Pajak. Jurnal Katolik Widya Mandala Surabaya.
Hanlon, M., & Heitzman, S. (2010). A Review of Tax Research. Journal of Accounting and Economics, 50, 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002
Hoque, M. K. (2017). International Tax Avoidance and Tax Havens. Journal International of Cost and Management, 45(1), 63–67.
Jacob, F. O. F. (2014). An Empirical Study of Tax Evasion and Tax Avoidance : A Critical Issue in Nigeria Economic Development. Journal of Economics and Sustainable Development, 5(18), 22–27.
Jamei, R. (2017). Tax Avoidance and Corporate Governance Mechanisms : Evidence from Tehran Stock Exchange. International Journal of Economics and Financial, 7(4), 638–644.
Januari, D. M. D., & Suardikha, I. M. S. (2019). Pengaruh Corporate Social Responsibility , Sales Growth , dan Profitabilitas Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 27(3), 1653–1677.
Jingga, V., & Lina, L. (2017). Factors Influencing Tax Avoidance Activity : An Empirical Study from Indonesia Stock Exchange. Indian Pasific Journal of Accounting and Finance (IPJAF), 1(1), 17–25.
Kementrian Keuangan Republik Indonesia Direktorat Jendral Pajak. (2019). Laporan Kinerja Direktorat Jendral Pajak. Retrieved from Kementerian Keuangan Republik Indonesia Direktorat Jendral Pajak website: https://www.pajak.go.id/sites/default/files/2019-05/LAKIN DJP 2018.pdf. Diakses 17 Juni 2019.
Kusumawardani, I. (2017). Faktor-Faktor yang Memengaruhi Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 19(1), 741–770.
Lanis, R., & Richardson, G. (2011). The Effect of Board of Director Composition on Corporate Tax Aggressiveness. Journal of Accounting and Public Policy, 30(1), 50–70. https://doi.org/10.1016/j.jaccpubpol.2010.09.003
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
Lestari, G. A. W., & Putri, I. G. A. . A. D. (2017). Pengaruh Corporate Governance, Koneksi Politik dan Leverage Terhadap Penghindaran Pajak. E-Jurnal Akuntani Universitas Udayana, 18(3), 2028–2054.
Lim, Y. (2011). Tax Avoidance, Cost of Debt and Shareholder Activism: Evidence from Korea. Journal of Banking and Finance, 35, 456–470. https://doi.org/10.1016/j.jbankfin.2010.08.021
Makhfudloh, F., Herawati, N., & Wulandari, A. (2018). Pengaruh Corporate Social Responsibility terhadap Perencanaan Agresivitas Pajak. Jurnal Akuntansi dan Bisnis, 18(1), 48–60.
Mulyani, S., Darminto, & Endang, M. G. W. (2014). Pengaruh Karakteristik Perusahaan, Koneksi Politik dan Reformasi Perpajakan terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Tahun 2008-2012). Jurnal Mahasiswa Perpajakan Universitas Brawijaya, 1(2), 1–9.
Oktaviyani, R., & Munandar, A. (2017). Effect of Solvency , Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies. Binus Business Review, 8(3), 183–188. https://doi.org/10.21512/bbr.v8i3.3622
Park, S. (2017). Corporate Social Responsibility and Tax Avoidance: Evidence from Korean Firms. The Journal of Applied Business Research, 33(6), 1059–1068. https://doi.org/10.19030/jabr.v33i6.10045
Park, S. (2018). Related Party Transactions and Tax Avoidance of Business Groups. Sustainability (Switzerland), 10, 1–14. https://doi.org/10.3390/su10103571
Pradipta, D. H., & Supriyadi. (2015). Pengaruh Corporate Social Responsibility (CSR), Profitabilitas, Leverage, dan Komisaris Independen Terhadap Praktik Penghindaran Pajak. Kompartemen Jurnal Ilmiah Akuntansi, XV(1), 1–25.
Praditasari, N. K. A., & Setiawan, P. E. (2017). Pengaruh Good Corporate Governance, Ukuran Perusahaan, Leverage dan Profitabilitas Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 19, 1229–1258.
Pradnyawati, N. P., & Suprasto, H. B. (2019). Pengaruh Good Corporate Governance Terhadap Agresivitas Pajak dengan Voluntary Disclosure Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 26(2), 1132–1160.
Purwanti, S. M., & Sugiyarti, L. (2017). Pengaruh Intensitas Aset Tetap , Pertumbuhan Penjualan dan Koneksi Politik terhadap Tax Avoidance. Jurnal Riset Akuntansi dan Keuangan, 5(3), 1625–1641.
Purwantini, H. (2017). Minimizing Tax Avoidance by Using Conservatism Accounting through Book Tax Differences. Case Study in Indonesia. International Journal of Research in Business and Social Science, 6(5), 55–67.
Puspita, D., & Febrianti, M. (2017). Faktor-Faktor yang Memengaruhi Penghindaran Pajak pada Perusahaan Manufaktur di Bursa Efek Indonesia. Jurnal Bisnis dan Akuntansi, 19(1), 38–46. https://doi.org/10.34208/jba.v19i1.63
Ramila, Rambe, P. A., & Ruwanti, S. (2016). Pengaruh Corporate Social Responsibility, Profitabilitas, Leverage dan Capital Intensity Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2013 – 2016. Jurnal Ekonomi UMRAH, 1–15.
Sugihato, D. (2014). Prahara Pajak Raja Otomotif. Retrieved from Tempo.co website: https://investigasi.tempo.co/toyota/. Diakses 18 Juli 2019.
Thai Ha, N. T., & Quyen, P. G. (2017). The Relationship Between State Ownership and Tax Avoidance Level : Empirical Evidence From Vietnamese Firms. Journal of Asian Business Strategy, 7(1), 1–12. https://doi.org/10.18488/journal.1006/2017.7.1/1006.1.1.12
Ulfa, T. N. M. (2016). Pengaruh Profitabilitas, Mekanisme Good Corporate Governance dan Pengungkapan Corporate Social Responsibility terhadap Tindakan Pajak Gresif (Syudi pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2010-2014). Journal of Accouting and Investment, 1–25.
Watson, L. (2015). Corporate Social Responsibility, Tax Avoidance, and Earnings Performance. The Journal of the American Taxation Association, 37(2), 1–22. https://doi.org/10.2308/atax-51022
Wiguna, I. P. P., & Jati, I. K. (2017). Pengaruh Corporate Social Responsibility, Preferensi Risiko Eksekutif, dan Capital Intensity Pada Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana, 21(1), 418–446.
Published
2020-05-25
How to Cite
PAYANTI, Ni Made Dwi; JATI, I Ketut.
Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance dan Sales Growth pada Tax Avoidance.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 5, p. 1066 - 1083, may 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/56040>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i05.p01.
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