DAMPAK DIMENSI TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK
Keywords:
Tax Avoidance, Sustainability, CSR, Economic dimension, Environmental dimension, social dimension
Abstract
The purpose of this research is to analyze the impact of corporate social responsibility, as viewed from economic, environmental, and social dimensions, on tax avoidance practices. The research population comprises non-cyclical consumer sector manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. Data for this study were obtained from these companies' annual and sustainability reports. The research sample was selected using purposive sampling, resulting in 38 companies. Data analysis will involve Descriptive Statistical Analysis and Multiple Linear Regression Analysis using IBM Statistical Package for the Social Sciences (SPSS) version 25.0. The results of the data analysis indicate that only the variables related to the economic and environmental dimensions of corporate social responsibility impact tax avoidance practices. In contrast, social size does not influence tax avoidance practices.
References
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Ningrum, A. K., Suprapti, E., & Anwar, A. S. H. (2018). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance Dengan Gender Sebagai Variabel Moderasi (Studi Empiris Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2016). Balance, 15(1).
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Sari, L. L. P., & Adiwibowo, A. S. (2017). Pengaruh Corporate Social Responsibility Terhadap Penghindaran Pajak Perusahaan. Diponegoro Journal Of Accounting, 6, 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting
Semuel, H., & Wijaya, E. (2008). Corporate Social Responsibility, Purchase Intention Dan Corporate Image Pada Restoran Di Surabaya Dari Perspektif Pelanggan. Jurnal Manajemen Pemasaran, 3, 35–54.
Septianto, N. A., & Muid, D. (2020). Pengaruh Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance) Perusahaan. Diponegoro Journal Of Accounting, 4, 1–13.
Susanti, M. (2017). Corporate Social Responsibility, Size, and Tax Avoidance. International Journal of Economic Perspectives, 11(1), 1639–1650.
Watson, L. (2011). Corporate social responsibility and tax aggressiveness: an examination of unrecognized tax benefits. Unpublished Working Paper.
Watson, L., & Huang, X.' "Beryl."' (2015). Corporate social responsibility research in accounting. Journal of Accounting Literature, 34, 1–16.
Darmawan, I. G. H., & Sukartha, I. M. (2014). Pengaruh Penerapan Corporate Governance, Leverage, Return On Assets, dan Ukuran Perusahaan Pada Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana, 143–161.
Dinah, A. F., & Darsono. (2017). Pengaruh Tata Kelola Perusahaan, Profitabilitas, dan Penghindaran Pajak Terhadap Nilai Perusahaan. Diponegoro Journal Of Accounting, 6, 1–15.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Diponegoro.
Hadi, N. (2010). Studi Eksplorasi Praktik Corporate Social Responsibility Serta Motif Yang Terkandung Didalamnya (Kasus Perusahaan Go Publik Dibursa Efek Indonesia). AKSES: Jurnal Ekonomi Dan Bisnis , 5.
Huseynov, F., & K.Klamm, B. (2012). Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance, 18(4), 804–827.
Jessica, & Toly, A. A. (2014). Pengaruh Pengungkapan Corporate Social Responsibilty Terhadap Agresivitas Pajak . Tax & Accounting Review, 4.
Laguir, I., Staglianò, R., & Jamal, E. (2015). Does corporate social responsibility affect corporate tax aggressiveness? Journal of Cleaner Production, 662–675.
Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. J. Acc. Public, 31, 86–108.
Lanis, R., Taylor, G., & Richardson, G. (2013). The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis. Journal Accounting and Public Policy., 32, 68–88.
Lind, D. A., Marchal, W. G., & Wathen, S. A. (2018). Statistical Techniques in Business and Economics (7th Edition). In Journal of the Operational Research Society (7th Ed.). McGraw-Hill Education.
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
Mohanadas, N. D., Salim, A. S. A., & Pheng, L. K. (2019). CSR and tax aggressiveness of Malaysian listed companies: evidence from an emerging economy. Social Responsibility Journal, 16, 597–612.
Ningrum, A. K., Suprapti, E., & Anwar, A. S. H. (2018). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance Dengan Gender Sebagai Variabel Moderasi (Studi Empiris Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2016). Balance, 15(1).
Preuss, L. (2010). Tax avoidance and corporate social responsibility: You can't do both, or can you? Emerald Group Publishing Limited, 10, 365–374.
Renselaar, J. van. (2016). The influence of corporate social responsibility on the level of corporate tax avoidance. International Financial Management, 6–8.
Ribando, Ph. D. J. M., & Bonne, Ph. D. G. (2010). A New Quality Factor: Finding Alpha With Asset4 ESG DATA.
Sabrudin, D., & Suhendra, E. S. (2019). Dampak Akuntabilitas, Transparansi Dan Profesionalisme Paedagogik Terhadap Kinerja Guru Di SMKN 21 Jakarta. JURNAL NUSAMBA, 4, 38–52.
Sandra, M. Y. D., & 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, 1(11). http://ejournal.umm.
Sari, L. L. P., & Adiwibowo, A. S. (2017). Pengaruh Corporate Social Responsibility Terhadap Penghindaran Pajak Perusahaan. Diponegoro Journal Of Accounting, 6, 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting
Semuel, H., & Wijaya, E. (2008). Corporate Social Responsibility, Purchase Intention Dan Corporate Image Pada Restoran Di Surabaya Dari Perspektif Pelanggan. Jurnal Manajemen Pemasaran, 3, 35–54.
Septianto, N. A., & Muid, D. (2020). Pengaruh Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance) Perusahaan. Diponegoro Journal Of Accounting, 4, 1–13.
Susanti, M. (2017). Corporate Social Responsibility, Size, and Tax Avoidance. International Journal of Economic Perspectives, 11(1), 1639–1650.
Watson, L. (2011). Corporate social responsibility and tax aggressiveness: an examination of unrecognized tax benefits. Unpublished Working Paper.
Watson, L., & Huang, X.' "Beryl."' (2015). Corporate social responsibility research in accounting. Journal of Accounting Literature, 34, 1–16.
Published
2024-01-13
How to Cite
Manich, T. and Weli, W. (2024) “DAMPAK DIMENSI TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK”, Dinamika Akuntansi Keuangan dan Perbankan, 12(2), pp. 168-185. doi: 10.35315/dakp.v12i2.9760.
Section
Articles
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