Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Authors

    Stefhanie Stefhanie( 1 ) Sari Dewi( 2 )

    (1) 
    (2) Universitas Internasional Batam

DOI:


https://doi.org/10.32877/eb.v5i2.592

Keywords:


Indonesia, Corporate Social Responsibility, Perusahaan, Tax Avoidance, Wajib Pajak

Abstract

This research was conducted because of the contrasting desires between the government and taxpayers. The desire to optimize tax payments is carried out by the government while the desire to minimize tax payments is carried out by taxpayers because tax payments can reduce company income, thus giving rise to the intention of tax avoidance practices. The purpose of this study was to determine the effect of corporate social responsibility on tax avoidance in 240 Indonesian stock exchange companies from 2017-2021. Tax avoidance uses the current etr formula as a measure of the variable. This study uses quantitative data with the determination of the sample used is the purposive sampling method. The data analysis technique used is panel regression and uses two programs for data management. The results of the influence of variables in research on tax avoidance, namely corporate social responsibility as an independent variable has an insignificant effect, the control variable is company size, net cash from operating activities has a significant negative effect, sales growth has a significant positive effect, return of assets, leverage, plant, property and equipment, and intangible assets have a insignificant effect

Downloads

Download data is not yet available.

References

Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance. E-Jurnal Akuntansi, 22, 2088. https://doi.org/10.24843/eja.2018.v22.i03.p17

Badan Pusat Statistik. (2022). Realisasi Pendapatan Negara (Milyar Rupiah), 2007-2022. https://www.bps.go.id/indicator/13/1070/1/realisasi-pendapatan-negara.html

Bianca, T. M., & Tang, S. (2018). Analisis Pengaruh Tata Kelola Perusahaan, Karakteristik Perusahaan, Dan Karakteristik Direktur Terhadap Penghindaran Pajak. Global Financial Accounting Journal, 2(2), 54–69.

Chandra, B., & Cintya. (2021). Upaya praktik Good Corporate Governance dalam penghindaran pajak di Indonesia. Jurnal Ekonomi Modernisasi, 17(3), 232–247. https://doi.org/10.21067/jem.v17i3.6016

Dewi, N. L. P. P., & Noviari, N. (2017). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance). E-Jurnal Akuntansi, 21(2), 882–911. https://doi.org/10.24843/EJA.2017.v21.i02.p01

Dharma, N. B. S., & Noviari, N. (2017). Pengaruh Corporate Social Responsibility dan Capital Intensity Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 18, 529–556. https://doi.org/10.2139/ssrn.1760073

Dimas Prihandana Jati, & Murwaningsari, E. (2020). Hubungan Book Tax Difference Terhadap Tax Avoidance dengan Manajemen Laba sebagai Variabel Moderasi. Jurnal Riset Akuntansi & Perpajakan (JRAP), 7(02), 203–218. https://doi.org/10.35838/jrap.v7i02.1651

Fitri, A. W., Hapsarai, D. P., & Haryadi, E. (2019). Pengaruh Leverage, Komisaris Independen Dan Corporate Social Responsibility Terhadap Penghindaran Pajak. Jurnal Mahasiswa Akuntansi UNSERA, 1(1), 20–30.

Gazali, A., Karamoy, H., & Gamaliel, H. (2020). Pengaruh Leverage, Kepemilikan Institusional dan Arus Kas Operasi Terhadap Penghindaran Pajak Pada Perusahaan Tambang yang Terdaftar di Bursa Efek Indonesia Periode 2014-2019. Jurnal Riset Akuntansi Dan Auditing “GOODWILL,” 11(2), 83–96.

Global Sustainability Standards Board. (2020). GRI Standards Glossary 2020. GRI Standards, 1–27. www.globalreporting.org/standards

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). https://doi.org/10.3390/su10124549

Hendi, & Fanny, D. (2022). Analisis Pengaruh Tata Kelola Perusahaan Terhadap Aktivitas Penghindaran Pajak. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 5(1), 1044–1058. https://doi.org/10.36778/jesya.v5i1.686

Hendi, H., & Hadianto, H. (2021). Pengaruh harga transfer, manajemen laba dan tanggung jawab sosial perusahaan terhadap penghindaran pajak. Forum Ekonomi, 23(3), 570–581. http://journal.feb.unmul.ac.id/index.php/FORUMEKONOMI/article/view/10062

Irianto, D. B. S., & S.Ak, A. W. (2017). The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance. International Journal of Accounting and Taxation, 5(2), 33–41. https://doi.org/10.15640/ijat.v5n2a3

Kiesewetter, D., & Manthey, J. (2017). Tax avoidance, value creation and CSR – a European perspective. Corporate Governance (Bingley), 17(5), 803–821. https://doi.org/10.1108/CG-08-2016-0166

Kim, J., Ongho, & 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

Krisyadi, R., & Anita, A. (2022). Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan, Kepemilikan Keluarga, dan Tata Kelola Perusahaan Terhadap Penghindaran Pajak. Owner, 6(1), 416–425. https://doi.org/10.33395/owner.v6i1.599

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

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

Makhfudloh, F., Herawati, N., & Wulandari, A. (2018). Pengaruh Corporate Social Responsibility terhadap Perencanaan Agresivitas Pajak. Jurnal Akuntansi Dan Bisnis, 18(1), 48. https://doi.org/10.20961/jab.v18i1.235

Marfiana, A., & Putra, Y. P. M. (2021). The Effect of Employee Benefit Liabilities, Sales Growth, Capital Intensity, and Earning Management on Tax Avoidance. Jurnal Manajemen STIE Muhammadiyah Palopo, 7(1), 16. https://doi.org/10.35906/jm001.v7i1.718

Merkusiwati, N. K. L. A., & Eka Damayanthi, I. G. A. (2019). Pengaruh Pengungkapan CSR, Karakter Eksekutif, Profitabilitas, Dan Investasi Aktiva Tetap Terhadap Penghindaran Pajak. E-Jurnal Akuntansi, 29(2), 833. https://doi.org/10.24843/eja.2019.v29.i02.p26

Moeljono, M. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Jurnal Penelitian Ekonomi Dan Bisnis, 5(1), 103–121. https://doi.org/10.33633/jpeb.v5i1.2645

Mohanadas, N. D., Abdullah Salim, A. S., & Pheng, L. K. (2019). CSR and tax aggressiveness of Malaysian listed companies: evidence from an emerging economy. Social Responsibility Journal, 16(5), 597–612. https://doi.org/10.1108/SRJ-01-2019-0021

Ningrum, A. K., Suprapti, E., & Hidayat Anwar, A. S. (2018). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance Dengan Gender Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016). BALANCE: Economic, Business, Management and Accounting Journal, 15(01). https://doi.org/10.30651/blc.v15i01.1260

Novira, A. R., Suzan, L., & Asalam, A. G. (2020). Pengaruh Pajak, Intangible Assets, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing (Studi Kasus pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). Journal of Applied Accounting and Taxation, 5(1), 17–23.

Oboh, T. (2021). Corporate Social Responsibility and Tax Avoidance in Nigeria. Research Journal of Finance and Accounting, 12(8), 47–54. https://doi.org/10.7176/rjfa/12-8-04

Olivia, I., & Dwimulyani, S. (2019). Pengaruh Thin Capitalization Dan Profitabilitas Terhadap Penghindaran Pajak. Jurnal Akuntansi Dan Pembangunan, 2, 1–10. www.kompas.com,

Santoso, Y. I. (2020). Penghindaran pajak membuat rugi negara Rp 68,7 triliun, ini kata Dirjen Pajak. Https://Newssetup.Kontan.Co.Id. https://newssetup.kontan.co.id/news/penghindaran-pajak-membuat-rugi-negara-rp-687-triliun-ini-kata-dirjen-pajak

Sonia, S., & Suparmun, H. (2019). Factors Influencing Tax Avoidance. 73, 238–243. https://doi.org/10.2991/aicar-18.2019.52

Sormin, F. (2020). The Influence of Size, Leverage and Corporate Social Responsibility on Tax Avoidance. International Journal of Academic Research in Accounting, Finance and Management Sciences, 10(2), 31–34. https://doi.org/10.6007/ijarafms/v10-i2/7270

Suastha, R. D. (2016). Riset Temukan Kualitas CSR Perusahaan Indonesia Rendah. Www.Cnnindonesia.Com. https://www.cnnindonesia.com/nasional/20160721074144-20-146030/riset-temukan-kualitas-csr-perusahaan-indonesia-rendah

Susanto, A., & Veronica, V. (2022). Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indonesia. Owner, 6(1), 541–553. https://doi.org/10.33395/owner.v6i1.551

Susilowati, A., Dewi, R. R., & Wijayanti, A. (2020). Faktor-Faktor yang Mempengaruhi Tax Avoidance. Jurnal Ilmiah Universitas Batanghari Jambi, 20(1), 131. https://doi.org/10.33087/jiubj.v20i1.808

Tanjaya, C., & Nazir, N. (2021). Pengaruh Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak. Jurnal Akuntansi Trisakti, 8(2), 78–85. https://doi.org/10.25105/jat.v8i2.9260

Undang-Undang Republik Indonesia Nomor 28 Tahun 2007. (2007).

Undang-Undang Republik Indonesia Nomor 36 Tahun 2008 Tentang Perubahan Keempat Atas Undang-Undang Nomor 7 tahun 1983 Tentang Pajak Penghasilan. (2008).

Undang-Undang Republik Indonesia Nomor 40 Tahun 2017 Tentang Perseroan Terbatas. (2007).

Wardani, D. M. K., & Nugrahanto, A. (2022). Pengaruh Book-Tax Differences, Accrual, Dan Operating Cash Flow Terhadap Upaya Penghindaran Pajak. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 6(1), 159–182. https://doi.org/10.31092/jpi.v6i1.1721

Wulandari, T. R., & Purnomo, L. J. (2021). Ukuran Perusahaan, Umur Perusahaan, Pertumbuhan Penjualan, Kepemilikan Manajerial dan Penghindaran Pajak. Jurnal Akuntansi Dan Bisnis, 21(1), 102. https://doi.org/10.20961/jab.v21i1.626

Yulistiani, N., Widiastuti, N. P. E., & Masripah. (2020). Determinan Tax Avoidance Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2016-2018. Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi I, 1149–1161.

Zeng, T. (2019). 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

Published

2022-12-10

How to Cite

Stefhanie, S., & Dewi, S. D. (2022). Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance Perusahaan Yang Terdaftar Di Bursa Efek Indonesia . ECo-Buss, 5(2), 685–699. https://doi.org/10.32877/eb.v5i2.592

Issue

Section

Articles
DOI: https://doi.org/10.32877/eb.v5i2.592
DOI : https://doi.org/10.32877/eb.v5i2.592
Abstract views: 603 / PDF downloads: 367