Pengaruh Corporate Social Responbility (CSR) Terhadap Tax Avoidance
DOI:
https://doi.org/10.36815/prive.v4i1.1109Abstract
This study aims to determine the effect of corporate social responsibility on tax avoidance. The population used is mining companies listed on the Stock Exchange in 2014-2018 with a sampling method that is purposive sampling with a sample obtained by 49 companies used. Research used quantitative research and used secondary data in the form of financial statements in this sector. The measurement used in this study is the Cash Effective Tax Rate (CETR) for tax avoidance while the Log (cost) for corporate social responsibility uses simple linear regression. The results show that there is no effect of corporate social responsibility on tax avoidance.
References
Annisa, Nuralifmida Ayu Kurniasih, L. (2012). Pengaruh Corporate Governance Terhadap Tax Avoidance. Jurnal Akuntansi Dan Auditing.
Babalola, Yisau Abiodun. (2012). The Impact of Corporate Social Responbility on Firms' Profitability in Nigeria.European Journal of Economics, Finance and Administrative Sciences.
Dharma, N. B. S., & Noviari, N. (2017). Pengaruh Corporate Social Responsibility dan Capital Intensity terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 18(1), 529–556.
Freeman, R. Edward., & Reed, David. L. (1983). Stockholders And Stakeholders : A New Perspective on Corporate Governance. California Management Review, 25(3), 88-106.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (Edisi 9). Semarang: Badan Penerbit Universitas Diponegoro.
Goerke, L. (2018). Corporate Social Responsibility and Tax Avoidance. Institute for Labour Law and Indrustrial Relations in the European Union (IAAEU), 29.
Huseynov, F., & Klamm, B. K. (2012). Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance, 18(4), 804–827. https://doi.org/10.1016/j.jcorpfin.2012.06.005
Jensen, Michael C. &Mekling, William H. (1976). Theory of the firm : Manajerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics 3, 1-54.
Lanis, R., & Richardson, G. (2015). Is Corporate Social Responsibility Performance Associated with Tax Avoidance? Journal of Business Ethics, 127(2), 439–457. https://doi.org/10.1007/s10551-014-2052-8
Lionita, A., & Kusbandiyah, A. (2017). Pengaruh Corporate Social Responsibility, Profitabilitas, Leverage Dan Komisaris Independen Terhadap Praktik Penghindaran Pajak Pada Perusahaan Yang Terdaftar Di BEI. Kompartemen, XV(1), 1–11.
Lim, Youngdeok. (2011). Tax Avoidance, Cost of Debt and Shareholder Activism: Evidence From Korea. Journal of Banking & Finance, 35, 456-470.
Maria, R. S., & Kurniasih, T. (2013). Pengaruh Return on Assets, Leverage, Corporate Governance, dan Kompensasi Laba Fiskal pada Tax Avoidance Bisnis. 18.
Prastiwi, D, & Maulidah, H.A. (2019). Pengaruh Corporate Social Responbility, Intensitas Modal, Dan Persaingan Terhadap Agresivitas Pajak Perusahaan. Jurnal Akuntansi Unesa.
Marsdenia, & Martani, D. (2018). Environmental CSR disclosure and Tax Avoidance behavior: Empirical Study of Indonesia’s Capital Market Listed Company. IOP Conference Series: Earth and Environmental Science, 175(1). https://doi.org/10.1088/1755-1315/175/1/012088
Merdeka. (2019). Adaro Tersandung Kasus Dugaan Penggelapan Pajak USD 14 Juta Tiap Tahun Sejak 2009. Retrieved October 6, 2019, from https://www.merdeka.com/uang/adaro-tersandung-kasus-dugaan-penggelapan-pajak-usd-14-juta-tiap-tahun-sejak-2009.html
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 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
Nuha, Aulin, G., & Al., E. (2014). Perbedaan Tingkat Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan yang di Duga melakukan manipulasi laba akrual dan manipulasi laba real.
Park, S. (2017). Corporate social responsibility and tax avoidance: Evidence from Korean firms. Journal of Applied Business Research, 33(6), 1059–1068. https://doi.org/10.19030/jabr.v33i6.10045
Preuss, L. (2010). Tax Avoidance and Corporate Social Responsibility: You Can’t Do Both, Or Can You? Corporate Governance International Journal of Business in Society, 10(4), 365–374. https://doi.org/10.1108/14720701011069605
Republik Indonesia. (2010). Peraturan Pemerintah Republi Indonesia Nomor 93 Tahun 2010 Tentang Sumbangan Penanggulangan Bencana Nasional, Sumbangan Penelitian dan Pengembangan, Sumbangan Fasilitas Pendidikan, Sumbangan Pembinaan Olahraga, dan Biaya pembangunan Infrastruktur Yang Dapat Dikurangkan Dari Penghasilan Bruto.
Prastiwi, D., & Maulidah, H. (2019). Pengaruh Corporate Social Responsibility , Intensitas Modal, dan Persaingan Terhadap Agresivitas Pajak Perusahaan. AKUNESA: Jurnal Akuntansi Unesa, 8(1).
Realisasi APBN. (2019). Retrieved from Kementrian Keuangan Republik Indonesia website: https://www.kemenkeu.go.id/informasi-publik/realisasi-apbn/
Realisasi Penerimaan Negara (Milyar Rupiah), 2007-2019. (2019). Retrieved October 5, 2019, from Badan Pusat Statistik website: https://www.bps.go.id/statictable/2009/02/24/1286/realisasi-penerimaan-negara-milyar-rupiah-2007-2019.html
Republik Indonesia. (2007). Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 Tentang Perseroan Terbatas.
Republik Indonesia. (2007). Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 Tentang Ketentuan Umum dan Tata Cara Perpajakan.
Republik Indonesia. (2007). Undang-Undang Republik Indonesia Nomor 36 Tahun 2008 Tentang Pajak Penghasilan.
Rista, B., & Mulyani, S. D. (2018). Pengaruh Corporate Social Responsibility Dan Profitabilitas Terhadap Penghindaran Pajak Perusahaan Dengan Peran Komite Audit Sebagai Moderasi. Jurnal Akuntansi Bisnis, 10(1), 1–10. https://doi.org/10.30813/jab.v10i1.985
Santoso, B. (2015). Keagenan (Agency)?: Prinsip-Prinsip Dasar, Teori dan Problematika Hukum Keagenan. Bogor: Ghalia Indonesia.
Sartono, A. (2014). Manajemen Keuangan Teori dan Aplikasi (Edisi Keem). Yogyakarta: BPFE.
Suandy, E. (2010). Perencanaan Pajak (Edisi Kelima). Jakarta: Salemba Empat.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: ALFABETA.
Swingly, C., & Surakartha, I. M. (2015). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage Dan Sales Growth Pada Tax Avoidance. E-Jurnal Akuntansi, 10(1), 47–62.
Tiarawati, W. (2015). Analisis Pengaruh Pengungkapan Corporate Social Responbility Terhadap Tax Avoidance (Penghindaran Pajak. Jurnal Akuntansi Indonesia, 4(2).
Wahyudi, D. (2015). Analisis Empiris Pengaruh Aktivitas Corporate Social Responsibility ( CSR ) terhadap Penghindaran Pajak di Indonesia.
.png){kind=logo}
