Pengungkapan Corporate Social Responsibility dan Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi
Abstract
This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) on tax avoidance with profitability as a moderating variable. This research was conducted at mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The number of observations of 75 samples obtained through nonprobability sampling method with purposive sampling technique. Data collection was carried out by non-participant observation method. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that CSR disclosure had a negative effect on tax avoidance. Profitability as a moderating variable is able to moderate the effect of CSR disclosure on tax avoidance.
Keywords: Corporate Social Responsibility; Profitability; Tax Avoidance.
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References
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Chen, Y., Ge, R., Louis, H., & Zolotoy, L. (2019). Stock liquidity and corporate tax avoidance. Review of Accounting Studies, 24(1), 309–340. https://doi.org/10.1007/s11142-018-9479-6
Damayanti, F., & Susanto, T. (2016). Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan Dan Return on Assets Terhadap Tax Avoidance. Esensi, 5(2), 187–206.
https://doi.org/10.15408/ess.v5i2.2341
Darmawan, I., & Sukartha, I. (2014). Pengaruh Penerapan Corporate Governance, Leverage, Roa, Dan Ukuran Perusahaan Pada Penghindaran Pajak. E-Jurnal Akuntansi, 9(1), 143–161.
Davis, A. K., Guenther, D. A., Krull, L. K., & Williams, B. M. (2016). Do socially responsible firms pay more taxes? Accounting Review, 91(1), 47–68. https://doi.org/10.2308/accr-51224
Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi, 27, 2293. https://doi.org/10.24843/eja.2019.v27.i03.p24
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. Accounting Review, 85(4), 1163–1189. https://doi.org/10.2308/accr.2010.85.4.1163
Gaaya, S., Lakhal, N., & Lakhal, F. (2017). Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality. Managerial Auditing Journal, 32(7), 731–744. https://doi.org/10.1108/MAJ-02-2017-1530
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Hidayat, K., Ompusunggu, A. P., & H. Suratno, H. S. (2018). Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Insentif Pajak Sebagai Pemoderasi (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bei). JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 2(2), 39–58. https://doi.org/10.34204/jiafe.v2i2.543
Hidayat, W. W. (2018). Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak: Studi Kasus Perusahaan Manufaktur Di Indonesia. Jurnal Riset Manajemen Dan Bisnis, 3(1), 19–26.
Journal, D., & Accounting, O. F. (2017). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Moderasi Kepemilikan Saham Oleh Keluarga. Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Moderasi Kepemilikan Saham Oleh Keluarga, 6(4), 324–336.
Kalbuana, N., Purwanti, T., & Agustin, N. H. (2017). Pengaruh Kepemilikan Manajerial, Beban Pajak Tangguhan, dan Tingkat Pajak Efektif Terhadap Penghindaran Pajak di Indonesia. Magistra, 9(100), 26–35.
Kementerian Keuangan Republik Indonesia. (2020). APBN Kita Januari 2020. https://www.kemenkeu.go.id/publikasi/apbn-kita/
Keung Hoi, C., Wu, Q., & Zhang, H. (2013). Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities. In The Accounting Review (Vol. 88).
Kim, J., & Im, C. (2017). Study on corporate social responsibility (CSR): Focus on tax avoidance and financial ratio analysis. Sustainability (Switzerland), 9(10), 1–15. https://doi.org/10.3390/su9101710
Klassen, J. K., Lisowsky, P., & Mescall, D. (2016). The role of auditors, Non-Auditors, and internal tax departments in corporate tax aggressiveness. Accounting Review, 91(1), 179–205. https://doi.org/10.2308/accr-51137
Laguir, I., Staglianò, R., & Elbaz, J. (2015). Does corporate social responsibility affect corporate tax aggressiveness? Journal of Cleaner Production, 107, 662–675. https://doi.org/10.1016/j.jclepro.2015.05.059
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
Luh, N., & Puspita, P. (2017). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance). E-Jurnal Akuntansi, 21, 882–911. https://doi.org/10.24843/EJA.2017.v21.i02.p01
Mao, C. W. (2019). Effect of corporate social responsibility on corporate tax avoidance: evidence from a matching approach. Quality and Quantity, 53(1), 49–67. https://doi.org/10.1007/s11135-018-0722-9
Mumtahanah, Shofia Nur & Septiani, Aditya. (2017). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Moderasi Kepemilikan Saham Oleh Keluarga (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015). Diponegoro Journal of Accounting, Volume 6, Nomor 4 hal 1-13
Mustika, Ratnawati, V., & Silfi, A. (2017). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage, Capital Intensity dan Kepemilikan Keluarga terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Pertambangan dan Pertanian yang terdaftar di Bursa Efek Indonesia P. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1886–1900.
Muzakki, M. R., & Darsono. (2015). Pengaruh Corporate Social Responsibility Dan Capital Intensity Terhadap Penghindaran Pajak. E-Jurnal Akuntansi, 4(3), 445–452.
Novitasari, S., Ratnawati, V., & Silfi, A. (2016). Pengaruh Manajemen Laba, Corporate Governance, Dan Intensitas Modal Terhadap Agresivitas Pajak Perusahaan (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Periode Tahun 2010-2014). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1901–1914.
Oktamawati, M. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, 15(1), 23–40. https://doi.org/10.24167/JAB.V15I1.1349
Pramudito, B. W., & Sari, M. M. R. (2015). Pengaruh Konservatisme Akuntansi, Kepemilikan Manajerial Dan Ukuran Dewan Komisaris Terhadap Tax Avoidance. E-Jurnal Akuntansi, 13(3), 737–752.
Prasista, P., & Setiawan, E. (2016). Pengaruh Profitabilitas Dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Penghasilan Wajib Pajak Badan. E-Jurnal Akuntansi, 17(3), 2120–2144.
Puji, A. T., Rahmawati, Aryani, Y. A., & Setiawan, D. (2019). The effect of family ownership on aggressive tax avoidance in Indonesia. EJournal of Tax Research, 17(1), 105–117.
Puspita, D., & Febrianti, M. (2018). 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
Ratmono, D., & Sagala, W. M. (2016). Pengungkapan Corporate Social Responsibility (CSR) Sebagai Sarana Legitimasi: Dampaknya Terhadap Tingkat Agresivitas Pajak. Nominal, Barometer Riset Akuntansi Dan Manajemen, 4(2), 16–30. https://doi.org/10.21831/nominal.v4i2.7997
Sulistyowati, & Ulfah, L. A. (2016). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Dan Leverage Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013--2015. Jurnal Ekonomi UMRAH, 15(2), 1–15.
Wijaya, D. (2019). Pengaruh Pengungkapan Corporate Social Responsibility, Leverage, Dan Kepemilikan Manajerial Terhadap Agresivitas Pajak. Widyakala Journal, 6(1), 55. https://doi.org/10.36262/widyakala.v6i1.147
Budhi, N., & Dharma, S. (2017). Pengaruh Corporate Social Responsibility Dan Capital Intensity Terhadap Tax Avoidance. E-Jurnal Akuntansi, 18(1), 529–556.
Carpenter, T., & Jones, K. (2015). Online Early — Preprint of Accepted Manuscript preprint accepted manuscript. Journal of International Accounting Research, 90(4), 1395–1435. https://doi.org/10.2308/accr-50982
Chariri, (2008). Kritik Sosial Atas Pemakaian Teori Dalam Penelitian Pengungkapan Sosial dan Lingkungan. Jurnal Maksi, Vol. 8 No.2, hal 151-169.
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. https://doi.org/10.1016/j.jfineco.2009.02.003
Chen, Y., Ge, R., Louis, H., & Zolotoy, L. (2019). Stock liquidity and corporate tax avoidance. Review of Accounting Studies, 24(1), 309–340. https://doi.org/10.1007/s11142-018-9479-6
Damayanti, F., & Susanto, T. (2016). Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan Dan Return on Assets Terhadap Tax Avoidance. Esensi, 5(2), 187–206.
https://doi.org/10.15408/ess.v5i2.2341
Darmawan, I., & Sukartha, I. (2014). Pengaruh Penerapan Corporate Governance, Leverage, Roa, Dan Ukuran Perusahaan Pada Penghindaran Pajak. E-Jurnal Akuntansi, 9(1), 143–161.
Davis, A. K., Guenther, D. A., Krull, L. K., & Williams, B. M. (2016). Do socially responsible firms pay more taxes? Accounting Review, 91(1), 47–68. https://doi.org/10.2308/accr-51224
Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi, 27, 2293. https://doi.org/10.24843/eja.2019.v27.i03.p24
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. Accounting Review, 85(4), 1163–1189. https://doi.org/10.2308/accr.2010.85.4.1163
Gaaya, S., Lakhal, N., & Lakhal, F. (2017). Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality. Managerial Auditing Journal, 32(7), 731–744. https://doi.org/10.1108/MAJ-02-2017-1530
Global Reporting Initiative. (2016). Pedoman Pelaporan Keberlanjutan G4. Global Reporting Initiative. www.globalreporting.org
Gulzar, M. A., Cherian, J., Sial, M. S., Badulescu, A., Thu, P. A., Badulescu, D., & Khuong, N. V. (2018). Does corporate social responsibility influence corporate tax avoidance of Chinese listed companies? Sustainability (Switzerland), 10(12), 1–12. https://doi.org/10.3390/su10124549
Hidayat, K., Ompusunggu, A. P., & H. Suratno, H. S. (2018). Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Insentif Pajak Sebagai Pemoderasi (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bei). JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 2(2), 39–58. https://doi.org/10.34204/jiafe.v2i2.543
Hidayat, W. W. (2018). Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak: Studi Kasus Perusahaan Manufaktur Di Indonesia. Jurnal Riset Manajemen Dan Bisnis, 3(1), 19–26.
Journal, D., & Accounting, O. F. (2017). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Moderasi Kepemilikan Saham Oleh Keluarga. Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Moderasi Kepemilikan Saham Oleh Keluarga, 6(4), 324–336.
Kalbuana, N., Purwanti, T., & Agustin, N. H. (2017). Pengaruh Kepemilikan Manajerial, Beban Pajak Tangguhan, dan Tingkat Pajak Efektif Terhadap Penghindaran Pajak di Indonesia. Magistra, 9(100), 26–35.
Kementerian Keuangan Republik Indonesia. (2020). APBN Kita Januari 2020. https://www.kemenkeu.go.id/publikasi/apbn-kita/
Keung Hoi, C., Wu, Q., & Zhang, H. (2013). Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities. In The Accounting Review (Vol. 88).
Kim, J., & Im, C. (2017). Study on corporate social responsibility (CSR): Focus on tax avoidance and financial ratio analysis. Sustainability (Switzerland), 9(10), 1–15. https://doi.org/10.3390/su9101710
Klassen, J. K., Lisowsky, P., & Mescall, D. (2016). The role of auditors, Non-Auditors, and internal tax departments in corporate tax aggressiveness. Accounting Review, 91(1), 179–205. https://doi.org/10.2308/accr-51137
Laguir, I., Staglianò, R., & Elbaz, J. (2015). Does corporate social responsibility affect corporate tax aggressiveness? Journal of Cleaner Production, 107, 662–675. https://doi.org/10.1016/j.jclepro.2015.05.059
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
Luh, N., & Puspita, P. (2017). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance). E-Jurnal Akuntansi, 21, 882–911. https://doi.org/10.24843/EJA.2017.v21.i02.p01
Mao, C. W. (2019). Effect of corporate social responsibility on corporate tax avoidance: evidence from a matching approach. Quality and Quantity, 53(1), 49–67. https://doi.org/10.1007/s11135-018-0722-9
Mumtahanah, Shofia Nur & Septiani, Aditya. (2017). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Moderasi Kepemilikan Saham Oleh Keluarga (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015). Diponegoro Journal of Accounting, Volume 6, Nomor 4 hal 1-13
Mustika, Ratnawati, V., & Silfi, A. (2017). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage, Capital Intensity dan Kepemilikan Keluarga terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Pertambangan dan Pertanian yang terdaftar di Bursa Efek Indonesia P. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1886–1900.
Muzakki, M. R., & Darsono. (2015). Pengaruh Corporate Social Responsibility Dan Capital Intensity Terhadap Penghindaran Pajak. E-Jurnal Akuntansi, 4(3), 445–452.
Novitasari, S., Ratnawati, V., & Silfi, A. (2016). Pengaruh Manajemen Laba, Corporate Governance, Dan Intensitas Modal Terhadap Agresivitas Pajak Perusahaan (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Periode Tahun 2010-2014). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1901–1914.
Oktamawati, M. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, 15(1), 23–40. https://doi.org/10.24167/JAB.V15I1.1349
Pramudito, B. W., & Sari, M. M. R. (2015). Pengaruh Konservatisme Akuntansi, Kepemilikan Manajerial Dan Ukuran Dewan Komisaris Terhadap Tax Avoidance. E-Jurnal Akuntansi, 13(3), 737–752.
Prasista, P., & Setiawan, E. (2016). Pengaruh Profitabilitas Dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Penghasilan Wajib Pajak Badan. E-Jurnal Akuntansi, 17(3), 2120–2144.
Puji, A. T., Rahmawati, Aryani, Y. A., & Setiawan, D. (2019). The effect of family ownership on aggressive tax avoidance in Indonesia. EJournal of Tax Research, 17(1), 105–117.
Puspita, D., & Febrianti, M. (2018). 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
Ratmono, D., & Sagala, W. M. (2016). Pengungkapan Corporate Social Responsibility (CSR) Sebagai Sarana Legitimasi: Dampaknya Terhadap Tingkat Agresivitas Pajak. Nominal, Barometer Riset Akuntansi Dan Manajemen, 4(2), 16–30. https://doi.org/10.21831/nominal.v4i2.7997
Sulistyowati, & Ulfah, L. A. (2016). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Dan Leverage Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013--2015. Jurnal Ekonomi UMRAH, 15(2), 1–15.
Wijaya, D. (2019). Pengaruh Pengungkapan Corporate Social Responsibility, Leverage, Dan Kepemilikan Manajerial Terhadap Agresivitas Pajak. Widyakala Journal, 6(1), 55. https://doi.org/10.36262/widyakala.v6i1.147
Published
2021-09-25
How to Cite
ARTINI, Ni Made; SETIAWAN, Putu Ery.
Pengungkapan Corporate Social Responsibility dan Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 9, p. 2277-2288, sep. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/68649>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i09.p10.
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