Dapatkah Pengungkapan Tanggung Jawab Sosial Memoderasi Pengaruh Koneksi Politik dan Kepemilikan Manajerial Terhadap Agresivitas Pajak?
Abstract
The political connections owned by the company become the motivation to carry out tax aggressiveness by reducing political costs and choosing parties who have special affinity with the government. The purpose of this study was to determine the effect of political connections, managerial ownership and disclosure of governance on tax aggressiveness with disclosure of social responsibility as a moderating variable. The research data uses non-consumer goods sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period and obtained a total of 148 observations. The data analysis tool used is Wrap Partial Least Square (PLS) 7.0 software. Based on the results of the study, it is known that the moderating variable of social responsibility disclosure is able to moderate the effect of political connections and managerial ownership, and managerial ownership on tax aggressiveness.
Keywords: Tax Aggressiveness; Political Connections; Managerial Ownership; Good Corporate Governance; Corporate Social Responsibility.
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References
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Lanis, R., & Richardson, G. (2013). Corporate social responsibility and tax aggressiveness: A test of legitimacy theory. Accounting, Auditing and Accountability Journal, 26(1), 75–100. https://doi.org/10.1108/09513571311285621/FULL/PDF
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Ortas, E., & Gallego-Álvarez, I. (2020). Bridging the gap between corporate social responsibility performance and tax aggressiveness: The moderating role of national culture. Accounting, Auditing and Accountability Journal, 33(4), 825–855. https://doi.org/10.1108/AAAJ-03-2017-2896
Pradnyawati, N. P., & Suprasto, H. B. (2019). Pengaruh Good Corporate Governance Terhadap Agresivitas Pajak dengan Voluntary Disclosure Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 26, 1132. https://doi.org/10.24843/eja.2019.v26.i02.p11
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Priscilia, A., & Agoes, S. (2019). Faktor Yang Mempengaruhi Agresivitas Pajak Perusahaan Manufaktur Yang Terdaftar Di BEI. Jurnal MultiParadigma Akuntansi, I(3), 979–987.
Ross, Stephen. A , Randolph W. Westerfield, Bradford D. Jordan, Joseph Lim, R. T. (2016). Pengantar Keuangan Perusahaan-edisi Asia 2. Jakarta: Salemba Empat.
Sadjiarto, A., Florencia, F., & Nevanda, O. (2019). Effects of Political Connections and Corporate Governance on Tax Aggressiveness in Indonesian Service and Banking Sectors. Journal of Economics and Business, 2(1), 190–204. https://doi.org/10.31014/aior.1992.02.01.79
Sari, D. L. (2017). Pengaruh Corporate Social Responsibility, Kepemilikan Mayoritas Dan Corporate Governance Terhadap Agresivitas Pajak (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2014). JOM Fekon, 4(1), 1813–1827.
Sari, D., & Tjen, C. (2016). Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness. International Research Journal of Business Studies, 9(2), 93–104. https://doi.org/10.21632/irjbs.9.2.93-104
Sari, P., & Prihandini, W. (2019). Corporate Social Responsibility and Tax Aggressiveness in Perspective Legitimacy Theory. International Journal of Economics, Business and Accounting Research (IJEBAR), 3(04), 330–343. https://doi.org/10.29040/ijebar.v3i04.726
Seprini, S. (2016). Pengaruh Good Corporate Governance dan Corporate Sosial Responsibility Terhadap Tindakan Pajak Agresif. Jurnal Online Mahasiswa Fakultas Ekonomi, 3(1), 2238–2252.
Supriyono, V.-. (2011). Hubungan Antara Persepsi Dan Sikap Terhadap Pelaksanaan Corporate Social Responsibility. Jurnal Dinamika Manajemen, Vol 2, No 2 (2011): September 2011 (DOAJ Indexed).
Swingly, C., & Sukartha, I. M. (2015). Pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage dan sales growth pada tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 10(1), 47–62.
Tehupuring, R., & Rossa, E. (2016). Pengaruh Koneksi Politik dan Kualitas Audit Terhadap Praktik Penhindaran Pajak di Lembaga Perbankan Yang Terdaftar di Pasar Modal Indonesia Periode 2012-2014. Prosiding Seminar Nasional INDOCOMPAC, 366–376.
Tjaraka, O. S. &, & Heru, H. (2013). Analisis Pengaruh Kepemilikan Manajerial Kebijakan Utang dan Ukuran Perusahaan terhadap Aggressiveness pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode Tahun 2008-2010. Majalah Ekonomi Universitas Airlangga, 23(3).
Utami, C. T., & Tahar, A. (2018). Pengaruh Corporate Social Responsibility, Kepemilikan Manajerial, Capital Intensity Dan Ukuran Perusahaan Terhadap Tax Aggressiveness : Studi Pada Perusahaan Jasa Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017. Reviu Akuntansi Dan Bisnis Indonesia, 2(1), 39–50. https://doi.org/10.18196/rab.020119
Wahab, E. A. A., Ariff, A. M., Marzuki, M. M., & Sanusi, Z. M. (2017). Political connections, corporate governance, and tax aggressiveness in Malaysia. Asian Review of Accounting, 25(3), 424–451. https://doi.org/10.1108/ARA-05-2016-0053/FULL/PDF
Wati, L. N. (2017). Board of commissioner’s effectiveness on politically connected conglomerates: Evidence from Indonesia. Pertanika Journal of Social Sciences and Humanities, 25(November), 255–270.
Watts, R. L., & Zimmerman, J. L. (1990). Positive accounting theory: a ten year perspective. The Accounting Review, 65(1), 131–156. https://www.jstor.org/stable/247880
Wicaksono, A. P. N. (2017). Koneksi politik dan aggresivitas pajak: fenomena di Indonesia. Akuntabilitas, 10(1), 167–180. https://doi.org/10.15408/AKT.V10I1.5833
Wijaya, D., & Saebani, A. (2019). Pengaruh Pengungkapan Corporate Social Responsibility, Leverage, Dan Kepemilikan Manajerial Terhadap Agresivitas Pajak. Widyakala, 6(1), 55–76.
Winata, F. (2014). Pengaruh Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013. Tax & Accounting Review, 4 (1)(1), 1–11.
Yunistiyani, V., & Tahar, A. (2017). Corporate Social Responsibility Dan Agresivitas Pelaporan Keuangan Terhadap Agresivitas Pajak Dengan Good Corporate Governance Sebagai Pemoderasi (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia). Jurnal Ilmiah Akuntansi, 2(1), 1–31. https://doi.org/10.23887/jia.v2i1.9610
Abadi K. & Gunawan J. (2014). Content Analysis Method: A Proposed Guideline for Quantitative and Qualitative Disclosures The International Conference on Corporate Governance.
Abidin, M. Z., Askandar, N. S., & Afifudin. (2019). Pengaruh Good Corporate Governance dsm C. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Adhikari, A., Derashid, C., & Zhang, H. (2006). Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia. Journal of Accounting and Public Policy, 25(5), 574–595. https://doi.org/10.1016/J.JACCPUBPOL.2006.07.001
Anggraini, Y., & Widarjo, W. (2020). Political Connection, Institutional Ownership and Tax Aggressiveness in Indonesia. European Journal of Business and Management Research, 5(5), 1–7. https://doi.org/10.24018/ejbmr.2020.5.5.528
Asadanie, N. K., & Venusita, L. (2020). Pengaruh Koneksi Politik terhadap Penghindaran Pajak. INVENTORY : Jurnal Akuntansi, 4(1), 14–21.
ASEAN Capital Markets Forum. (n.d.).
Besley, S., & Brigham, E. (2007). Essentials of managerial finance. Thomson/South-western. https://books.google.co.id/books?id=oi9sOjf4cv8C&hl=id&source=gbs_similarbooks_r
Fadhila, N. S. (2017). Pengaruh Kepemilikan Manajerial, Komisaris Independen dan Komite Audit Terhadap Tax Avoidance. E-Jurnal Akuntansi, 21(3), 1803–1820. https://doi.org/10.24843/EJA.2017.v21.i03.p04
Ferdiawan, Y., & Firmansyah, A. (2017). Pengaruh political connection, foreign activity, dan, real earnings management ter-hadap tax avoidance. Jurnal Riset Akuntansi Dan Keuangan, 5(3), 1601–1624. https://doi.org/10.17509/jrak.v5i3.9223
Firmansyah, A., & Estutik, R. S. (2020). Environmental responsibility performance, corporate social responsibility disclosure, tax aggressiveness: Does corporate governance have a role? Journal of Governance and Regulation, 9(4), 8–24. https://doi.org/10.22495/jgrv9i4art1
Firmansyah, A., & Triastie, G. A. (2020). The role of corporate governance in emerging market: Tax avoidance, corporate social responsibility disclosures, risk disclosures, and investment efficiency. Journal of Governance and Regulation, 9(3), 8–26. https://doi.org/10.22495/jgrv9i3art1
Fontaine, C., Haarman, A., & Schmid, S. (2006). The Stakeholder Theory.
Freeman, R. E. (2010). Strategic management: a stakeholder approach. Cambridge University Press.
Hidayat, K., Ompusunggu, A. P., & Suratno, H. S. H. (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
Iswari, P., Sudaryono, E. A., & Widarjo, W. (2019). Political connection and tax aggressiveness: A study on the state-owned enterprises registered in Indonesia stock exchange. Journal of International Studies, 12(1), 79–92.
Jao, R., & Pagalung, G. (2011). Corporate Governance, Ukuran Perusahaan, dan Leverage Terhadap Manajemen Laba Perusahaan Manufaktur Indonesia. JURNAL AKUNTANSI DAN AUDITING, 8(1), 43–54. https://doi.org/10.14710/JAA.8.1.43-54
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Khaoula, A., & Mohamed Ali, Z. (2012). Demographic Diversity in the Board and Corporate Tax Planning in American Firms. Business Management and Strategy, 3(1). https://doi.org/10.5296/bms.v3i1.1851
Kim, C., & Zhang, L. (2016). Corporate Political Connections and Tax Aggressiveness. Contemporary Accounting Research, 33(1), 78–114. https://doi.org/10.1111/1911-3846.12150
Kusumawati, W. T., & Hardiningsih, P. (2016). The Effect Of Institusional Ownership And Corporate Social Responsibility To The Tax Aggressiveness. In Proceedings International Conference of Banking, Management, and Economics (ICOBAME) Journal, 2(1), 83–90.
Lanis, R., & Richardson, G. (2013). Corporate social responsibility and tax aggressiveness: A test of legitimacy theory. Accounting, Auditing and Accountability Journal, 26(1), 75–100. https://doi.org/10.1108/09513571311285621/FULL/PDF
Lubis, I., Suryani, & Anggraeni, F. (2018). Pengaruh kepemilikan Manajerial dan Kebijakan Utang Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur. Jurnal Akuntansi Dan Keuangan, 7(2), 211–226.
Mardikanto, T. (2014). CSR Corporate Social Responsibility tanggung jawab sosial korporasi. Bandung: Alfabeta.
Martinus, J., Jiwandaningtyas, M. E., Firmansyah, A., & Andriani, A. F. (2021). Penghindaran pajak pada industri barang konsumsi di Indonesia sebelum era pandemi covid19: ukuran perusahaan dan profitabilitas. Educoretax, 1(4), 291–300. https://doi.org/10.54957/educoretax.v1i4.118
Mgbame, C. O., Chijoke-Mgbame, M. A., Yekini, S. ., & Kemi, Y. C. (2017). Corporate social responsibility performance and tax aggressiveness. Journal of Accounting and Taxation, 9(8), 101–108. https://doi.org/10.5897/JAT2017.0266
Mohanadas, N. D., Sallehhuddin, A., Salim, A., & Pheng, L. K. (2019). CSR and tax aggressiveness of Malaysian listed companies : evidence from an emerging economy. January. https://doi.org/10.1108/SRJ-01-2019-0021
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. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1901–1914.
OECD. (2021). Revenue statistics in Asia and the Pacific 2021. In OECD Publishing Paris. http://www.oecd.org/tax/tax-policy/oecd-classification-taxes-interpretative-guide.pdf%0Ahttps://www.oecd-ilibrary.org/taxation/revenue-statistics-in-asia-and-the-pacific-2021_ed374457-en
Ortas, E., & Gallego-Álvarez, I. (2020). Bridging the gap between corporate social responsibility performance and tax aggressiveness: The moderating role of national culture. Accounting, Auditing and Accountability Journal, 33(4), 825–855. https://doi.org/10.1108/AAAJ-03-2017-2896
Pradnyawati, N. P., & Suprasto, H. B. (2019). Pengaruh Good Corporate Governance Terhadap Agresivitas Pajak dengan Voluntary Disclosure Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 26, 1132. https://doi.org/10.24843/eja.2019.v26.i02.p11
Prima, D., & Pratiwi, R. (2015). Pengaruh Good Corporate Governance Terhadap Agresivitas Pajak Dimediasi Oleh Earnings Management Pada Perusahaan Yang Terdaftar Di Iicg. Jurnal Jurusan Akuntansi STIE, 1–10.
Priscilia, A., & Agoes, S. (2019). Faktor Yang Mempengaruhi Agresivitas Pajak Perusahaan Manufaktur Yang Terdaftar Di BEI. Jurnal MultiParadigma Akuntansi, I(3), 979–987.
Ross, Stephen. A , Randolph W. Westerfield, Bradford D. Jordan, Joseph Lim, R. T. (2016). Pengantar Keuangan Perusahaan-edisi Asia 2. Jakarta: Salemba Empat.
Sadjiarto, A., Florencia, F., & Nevanda, O. (2019). Effects of Political Connections and Corporate Governance on Tax Aggressiveness in Indonesian Service and Banking Sectors. Journal of Economics and Business, 2(1), 190–204. https://doi.org/10.31014/aior.1992.02.01.79
Sari, D. L. (2017). Pengaruh Corporate Social Responsibility, Kepemilikan Mayoritas Dan Corporate Governance Terhadap Agresivitas Pajak (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2014). JOM Fekon, 4(1), 1813–1827.
Sari, D., & Tjen, C. (2016). Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness. International Research Journal of Business Studies, 9(2), 93–104. https://doi.org/10.21632/irjbs.9.2.93-104
Sari, P., & Prihandini, W. (2019). Corporate Social Responsibility and Tax Aggressiveness in Perspective Legitimacy Theory. International Journal of Economics, Business and Accounting Research (IJEBAR), 3(04), 330–343. https://doi.org/10.29040/ijebar.v3i04.726
Seprini, S. (2016). Pengaruh Good Corporate Governance dan Corporate Sosial Responsibility Terhadap Tindakan Pajak Agresif. Jurnal Online Mahasiswa Fakultas Ekonomi, 3(1), 2238–2252.
Supriyono, V.-. (2011). Hubungan Antara Persepsi Dan Sikap Terhadap Pelaksanaan Corporate Social Responsibility. Jurnal Dinamika Manajemen, Vol 2, No 2 (2011): September 2011 (DOAJ Indexed).
Swingly, C., & Sukartha, I. M. (2015). Pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage dan sales growth pada tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 10(1), 47–62.
Tehupuring, R., & Rossa, E. (2016). Pengaruh Koneksi Politik dan Kualitas Audit Terhadap Praktik Penhindaran Pajak di Lembaga Perbankan Yang Terdaftar di Pasar Modal Indonesia Periode 2012-2014. Prosiding Seminar Nasional INDOCOMPAC, 366–376.
Tjaraka, O. S. &, & Heru, H. (2013). Analisis Pengaruh Kepemilikan Manajerial Kebijakan Utang dan Ukuran Perusahaan terhadap Aggressiveness pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode Tahun 2008-2010. Majalah Ekonomi Universitas Airlangga, 23(3).
Utami, C. T., & Tahar, A. (2018). Pengaruh Corporate Social Responsibility, Kepemilikan Manajerial, Capital Intensity Dan Ukuran Perusahaan Terhadap Tax Aggressiveness : Studi Pada Perusahaan Jasa Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017. Reviu Akuntansi Dan Bisnis Indonesia, 2(1), 39–50. https://doi.org/10.18196/rab.020119
Wahab, E. A. A., Ariff, A. M., Marzuki, M. M., & Sanusi, Z. M. (2017). Political connections, corporate governance, and tax aggressiveness in Malaysia. Asian Review of Accounting, 25(3), 424–451. https://doi.org/10.1108/ARA-05-2016-0053/FULL/PDF
Wati, L. N. (2017). Board of commissioner’s effectiveness on politically connected conglomerates: Evidence from Indonesia. Pertanika Journal of Social Sciences and Humanities, 25(November), 255–270.
Watts, R. L., & Zimmerman, J. L. (1990). Positive accounting theory: a ten year perspective. The Accounting Review, 65(1), 131–156. https://www.jstor.org/stable/247880
Wicaksono, A. P. N. (2017). Koneksi politik dan aggresivitas pajak: fenomena di Indonesia. Akuntabilitas, 10(1), 167–180. https://doi.org/10.15408/AKT.V10I1.5833
Wijaya, D., & Saebani, A. (2019). Pengaruh Pengungkapan Corporate Social Responsibility, Leverage, Dan Kepemilikan Manajerial Terhadap Agresivitas Pajak. Widyakala, 6(1), 55–76.
Winata, F. (2014). Pengaruh Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013. Tax & Accounting Review, 4 (1)(1), 1–11.
Yunistiyani, V., & Tahar, A. (2017). Corporate Social Responsibility Dan Agresivitas Pelaporan Keuangan Terhadap Agresivitas Pajak Dengan Good Corporate Governance Sebagai Pemoderasi (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia). Jurnal Ilmiah Akuntansi, 2(1), 1–31. https://doi.org/10.23887/jia.v2i1.9610
Published
2022-02-26
How to Cite
SUMINGTIO, Andre; TRISNAWATI, Estralita; FIRMANSYAH, Amrie.
Dapatkah Pengungkapan Tanggung Jawab Sosial Memoderasi Pengaruh Koneksi Politik dan Kepemilikan Manajerial Terhadap Agresivitas Pajak?.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 2, p. 338-355, feb. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/79549>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i02.p05.
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