INTENSITAS PENGHINDARAN PAJAK PADA PERUSAHAAN: DAMPAK CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE

Arwaly Haifa Salsabila, Dianwicaksih Arieftiara, Ni Putu Eka Widiastuti

Abstract


The purpose of this study is examine the influence of Corporate Social Responsibility (CSR) and Corporate Governance (CG) with proxy institusional ownership and audit quality. In this research leverage and sales growth used as variabele control. The population of this research is sub-sector trade, service and investastation firms that listed in Indonesian Stock Exchange period 2016-2018. Sample selected by purposive sampling method with certain criteria and collected 172 data samples.  Testing the hypothesis in this study used Multiple Linear Regression Analysis. The result of these test indicate that: there is no significant influence of corporate social responsibility on tax avoidance, institusional ownesrship there is a positive significant on tax avoidance, audit quality there is no significant on tax avoidance.


Keywords


Audit Quality; Corporate Governance; Corporate Social Responsibility; Institusional Ownership; Leverage; Tax Avoidance.

Full Text:

PDF

Article Metrics

Abstract views : 0| PDF views : 0

References


Arieftiara, D., Utama, S., Wardhani, R., and Rahayu, N. (2015). Analisis Pengaruh Strategi Bisnis terhadap Penghindaran Pajak, Bukti Empiris di Indonesia, Simposium Nasional Akuntansi XVIII, Medan.

Budimanta, A., Adi, P., dan Bambang, R. (2008). Corporate Social Responsibility Alternatif Bagi Pembangunan Indonesia, (2nd Edition). Jakarta, ICSD.

Charisma, R, B., and Dwimulyani S. (2019). Pengaruh Struktur Kepemilikan Terhadap Tindakan Penghindaran Pajak Dengan Kualitas Audit Sebagai Variabel Moderating. Prosiding Seminar Nasional Pakar Ke-2 Tahun 2019. ISSN: 2615-2584

Deegan, C. (2004). Financial Accounting Theory. McGraw-Hill Book Company: Sydney.

Dewi, N, N, K., and Jati, I, K. (2014). Pengaruh Krakter Eksekutif, Karakteristik Perusahaan, Dan Dimensi Tata Kelola Perusahaan Yang Baik Pada Tax Avoidance Di Bursa Efek Indonesia, E-Jurnal Akuntansi Universitas Udayana, ISSN: 2302-8556.

Dyreng, S., Hanlon, M., and Maydew, E. (2008). Long Run Corporate Tax Avoidance, The Accounting Review, Vol. 831, 61-82.

Environics International (Toronto), Conference Board (New York) dan Prince of Wales Business Leader Forum (London). (1999). The Millenium Poll on CSR.

Fionasari, D.,Savitri, E., and Andreas. (2017). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Agresivitas Pajak (Studi Pada Perusahaan yang Listing di Bursa Efek Indonesia), Volume 12, Nomor 2, Oktober 2017: 95-105 ISSN 1907-364X, https://doi.org/10.31258/sorot.12.2.4557

Forum for Corporate Governance in Indonesia (FCGI). (2001). Seri Tata Kelola Perusahaan (Corporate Governance): Corporate Governance (Tata Kelola Perusahaan), Jilid 1 Edisi 3, Jakarta.

Freeman, R, E. (1984). Strategic Management: A Stakeholder Approach , Boston, MA: Pitman.

Ghozali, I. (2018). Analisis Multivariate dengan Program IBM SPSS 25 Update PLS Regresi, Edisi 9, Semarang: Badan Penerbit Universitas Diponegoro

Gray, R., Kouhy, R., and Lavers, S. (1995). Corporate Social and Environtmental Reporting a Review of the Literature and Longitudinal Study of UK Disclosure. Accounting, Auditing Accountability Journal.

Gul., Ferdinand, A., Fung, S, Y, K,.and Jaggi, B. (2009). Earning Quality: Some Evidence on The Role of Auditor Tenure and Auditors’s Industry Expertise. Journal of Accounting and Economics.

Hardinata, O, S., and Tjaraka, H. (2013). Analisis Pengaruh Kepemilikan Manajerial, Kebijakan Hutang Dan Ukuran Perusahaan Terhadap Tax Aggressiveness Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2008-2010. Jurnal Ekonomi dan Bisnis Tahun XX11(3)

Herusetya, A. (2009). Pengaruh Ukuran Auditor Dan Spesialisai Auditor Terhadap Kualitas Laba. Jurnal Akuntansi dan Keuangan Indonesia, Vol.6, No1, hal 46-70.

Https://money.kompas.com/read/2016/04/06/203829826/Terkuak.Modus.Penghindaran.Pajak.Perusahaan.Jasa.Kesehatan.Asal.Singapura (Diakses pada 25 Januari 2019)

Jamei, R. (2017). Tax Avoidance And Corporate Governance Mechanism: Evidence From Tehran Stock Exchange. International Journal of Economics and Financial Issue, Vol 7 7(4), 638-644 issn: 2146-4138

Jensen, M, C., and Meckling, W, H. (1976). The Theory of The Firm: Managerial Behaviour, Agency Cost, and Ownership Structure. Journal of Financial and Economics, 3;305-360.

Juniarti and Sentosa, A, A. (2009). Pengaruh Good Corporate Governance, Voluntary Disclosure Terhadap Biaya Hutang (Costs Of Debt). Jurnal Akuntansi Dan Keuangan, Vol. 11 No. 2.

Kasmir. (2015). Analisis Laporan Keuangan, Edisi Revisi, ISBN 978-979-769-216-2.

Khairunisa, K., Hapsari, D, W., and Aminah, W. (2017). Pengaruh Kualitas Audit, Corporate Social Responsibility Dan Ukuran Perusahaan Terhadap Tax Avoidance. Jurnal Riset Akuntansi Kontemporer (JRAK). Volume 9, No 1, April 2017, Hal. 36-43.

Khurana, I, K., and Moser, W. (2009). Instutusional Ownership And Tax Aggressiveness. SSRN Electronic Journal, DOI: 12.2139/ssrn.1464106

Kotler, P., & Lee, N. (2005). Corporate Social Responsibilit: Doing the Most Good for Your Company and Your Cause, ISBN: 0-471-47611-0

Lanis, R., and Richardson, G. (2012). Corporate Social Responsibility and Tax Aggressiveness an Empirical Analysis, J. Account Public Policy.

Maraya, A, D., and Yendrawati, R. (2016). Pengaruh Corporate Governance dan Corporate Social Responsibility Disclosure Terhadap Tax Avoidance. Naskah Publikasi.

Mulyani, S., Wijayanti, A., and Masitoh, E. (2018). Pengaruh Corporate Governance Terhadap Tax Avoidance (Perusahaan Pertambangan yang Terdaftar di BEI), Jurnal Riset dan Bisnis Airlangga, Vol. 3, No. 1.

Nasehah, D., dan Widyarti E, T. (2012). Analisis Pengaruh ROE, DER, DPR, Growth, dan Firm Size Terhadap Price to Book Value (PBV), Diponegoro Journal of Management, Vol. 1, No. 1.

Ngadiman., and Puspitasari, C. (2014). Pengaruh Leverage, Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2010-2012. Jurnal Akuntansi, Vol XVIII, No 03.

Ningrum, K., Suprapti, E., and Anwar, A, S, H. (2018). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance Dengan Gender Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang TerdaftarcDi Bursa Efek Indonesia Tahun 2016). Jurnal Balance, Vol.XV No. 1.2018

Nugrahanti, ,Y., and Darsono. (2014). Pengaruh Audit Tenure, Spesialisasi Kantor Akuntan Publik Dan Ukuran Perusahaan Terhadap Kualitas Audit. Diponegoro Journal of Accounting, Vol.03, No. 03, ISSN: 2337-3806.

Rahayu, S, K. (2010). Perpajakan Indonesia: Konsep dan Aspek Formal. Yogyakarta: Graha Ilmu.

Sandra, M, Y, D., and Anwar, A, S, H. (2018). Pengaruh Corporate

Social Responsibility, Dan Capital Intensity Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI). Jurnal Akademi Akuntansi 2018, Vo.1 No.1.

Sandy, S., and Lukviarman, N. (2016). Pengaruh Corporate Governance Terhadap Tax Avoidance: Studi Empiris Pada Perusahaan Manufaktur, JAAI Vol. 19, No. 2.

Siahaan, S. (2017). Fungsi Pajak Bagi Pembangunan Bangsa dan Negara, http://online.pajak.com (Diakses 25 Januari 2019)

Siregar, S, V, N, P., and Utama, S, U. (2005). Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Praktek Corporate Governance terhadap Pengelolaan Laba (Earnings Management). SNA VIII, Solo

Supramono & Damayanti, T, W. (2010). Perpajakan Indonesia Mekanisme dan Perhitungan, Jakarta

Surat Direktur Jenderal Pajak No. S-14/PJ.7/2003

Susiana., and Herawaty, A. (2007). Analisis Pengaruh Indepedensi, Mekanisme Corporate Governance, Kualitas Audit Terhadap Integritas Laporan Keuangan. SNA, X, Unhas Makasar.

Tandiontong, M. (2016). Kualitas Audit dan Pengukurannya. ISBN.979-3576-09-9. Bandung

Watson, L. (2011). Corporate Social Responsibility and Tax Aggressiveness: An Examination of Unrecognized Tax Benefits, Working Paper.

Widyari, N, Y, A., and Rasmini, N, K. (2019). Pengaruh Kualitas Audit, Size, Leverage, Dan Kepemilikan Keluarga Pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, Vol. 27. 1. April, 2019

Wijayani, D, R. (2016). Pengaruh Profitabilitas, Kepemilikan Keluarga, Corporate Governance, Dan Kepemilikan Institusional Terhadap Penghindaran Pajak Di Indonesia (Studi Empiris Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2014). Jurnal Dinamika Ekonomi & Bisnis (JDEB), Vol. 13 No. 2

World Business Council for Sustainable Development (WBSCD). (2005). Corporate Social Responsibility.




DOI: http://dx.doi.org/10.25105/jipak.v16i1.6574

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.