Corporate Social Responsibility Disclosure and Profitability Against Tax Avoidance in the Jakarta Islamic Index (JII)
Corporate Social Responsibility Disclosure dan Profitability Terhadap Tax Avoidance di Jakarta Islamic Index (JII)
-
(1) * Ajeng Nawangsari
Universitas islam Negeri Sunan Ampel Surabaya
Indonesia
(*) Corresponding Author
Abstract
This study aims to see whether Corporate Social Responsibility Disclosure (CSRD) and Profitability have an effect on Tax Avoidance. This research took place over four years, from 2017 to 2020 and focused on companies listed on the Jakarta Islamic Index (JII). This study has a total sample of 136, with 34 companies per year. STATA software was used to perform multiple linear regression analysis to evaluate the research hypotheses. Based on the conclusion of this study, the variable Corporate Social Responsibility Disclosure (CSRD) has a significant negative effect on Tax Avoidance. On the other hand, Profitability has a significant negative impact on Tax Avoidance. Furthermore, Corporate Social Responsibility Disclosure and Profitability simultaneously affect Tax Avoidance. The results of this study can be used for further research to be able to develop the characteristics of other companies that may have an influence on tax avoidance in addition to the profitability variable. In addition, this research can also be developed using ESG disclosure as an alternative to CSR disclosure in order to observe the differences and their effects on tax avoidance
Downloads
Metrics
References
Amala, M. A. dan Safriansyah. 2020. Analisis Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Spread 9 (2), 29-39.
Alsaadi, Abdullah. 2020. Financial-tax reporting conformity, tax avoidance and corporate social reasponsibility. Journal of Financial Reporting and Accounting.
Andriani, R. S. 2020. 17 Saham Tertekan, JJI Turun 0,19 Persen. Bisnis.com.
Anggita, M. A., Trisandi Eka P. dan Asep Kurniawan. 2019. The Effect of Tax Avoidance, Earnings Management and Political Connection on Corporate Social Responsibility Disclosure: Indonesian Manufacturing Companies Evidence. ACCRUALS 3 (2), 212-225.
Arianti, Baiq Fitri. 2020. The Effect of Independent Commissioner’s Moderation of CSR and Institusional Ownership on Tax Avoidance. JABE 4 (2), 98.
https://finance.detik.com/berita-ekonomi-bisnis/d-4613035/ramai-isu-adaro-akali-pajak-djp-bisa-manfaatkan-aeoi. Diakses pada tanggal 11 Maret 2022.
Brigham, Eugene F. dan Joel F. Houston. 2001. Manajemen Keuangan Edisi Kedelapan Buku 2. Jakarta: Erlangga.
Budianti, Shinta dan Khirstina Curry. 2018. Pengaruh Profitabilitas, Likuiditas, Dan Capital Intensity Terhadap Penghindaran Pajak. Prosiding Seminar Nasional Cendekiawan 4.
Dewi, Ni Luh P. P. dan Naniek Noviari. 2017. Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan CSR terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana 21 (1).
Ekasari, Novita dan Yenny Christine. 2012. Pengaruh Corporate Social Responsibility Terhadap Profitabilitas PT. Telkom Tbk. Sebagai Pemenang CSR Award 2008. AKRUAL: Jurnal Akuntansi 3 (2), 196-208.
Erwinfs. 2018. Jakarta Islamic Index dan Ekonomi Syariah. Sumbarprov.go.id.
Fatimah. 2021. Dampak Penghindaran Pajak Indonesia Diperkirakan Rugi Rp 68,7 Triliun. Pajakku.com.
Freeman, R. Edward. 2015. Stakeholder Theory. Wiley Encyclopedia of Management, 1-6.
Hackston, David, Markus J. Milne. 1996. Some determinants of social and environmental disclosures in New
Zealand companies. Accounting, Auditing & Accountability Journal 9(1), 77–108.
Hakim, Hilmi Farizan dan Anggoro Budi Nugroho. The Effect Of Corporate Social Responsibility Expense To Corporate Profitability (ROA) and Stock Return (Case Study In Each 9 Company Sectors in The Stock Exchange in Q1 2009 Until Q1 2014. Journal of Business & Management 3 (6), 620–632.
Halim, Abdul, Icuk Rangga B., dan Amin Dara. 2014. Perpajakan: Konsep Aplikasi Contoh dan Studi Kasus. Jakarta: Salemba Empat.
Harjito, Yunus, Christin Novita Sari dan Yulianto. 2017. Tax Agressiveness Seen From Company Characteristics and Corporate Social Responsibility. JAFFA 5 (2), 77-91.
Huseynov, Fariz dan Bonnie K. Klamm. 2012. Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance 18, 804-827.
Januari, Desak Made D. J. dan I Made S. S. 2019. Pengaruh Corporate Social Responsibility, Sales Growth, dan Profitabilitas Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana 27 (3), 1653-1677.
Jensen, Michael C. dan William H. Meckling. 1976. Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Finance Economics 3, 305-360.
Kiesewetter, Dirk dan Johannes Manthey. 2017. Tax avoidance, value creation and CSR-A European perspective Corporate Governance. The International Journal of Business in Society.
Kieso, Donald E. Jerry J, Weygandt dan Terry D.Warfield. 2008. Akuntansi Intermediate Edisi 12. Jakarta: Erlangga.
Khairunnisa, Kartika, Dini Wahjoe Hapsari dan Wiwin Aminah. 2017. Kualitas Audit, Corporate Social Responsibility dan Ukuran Perusahaan Terhadap Tax Avoidance. Jurnal Riset Akuntansi Kontemporer 9 (1), 39-46.
Lanis, Roman, dan Grant Richardson. 2012. Corporate Social Responsibility and Tax Aggressiveness: an Empirical Analysis. Journal Of Accounting And Public Policy 31 (1), 86–108.
Lin, Xiaojun, Ming Liu, Simon So dan Desmond Yuen. 2019. Corporate social responsibility firm performance and tax risk. Managerial Auditing Journal 34 (9), 1101-1130.
Luh, Ni dan Putu Puspita. 2017. Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance). E-Jurnal Akuntansi 21 (2), 882-911.
Mahanani, Almaidah, Kartika Hendra Titisari, dan Siti Nurlaela. 2017. Pengaruh Karateristik Perusahaan, Sales Growth, dan CSR Terhadap Tax Avoidance.” Seminar Nasional Ienaco, 732–742.
Maharani, I Gusti Ayu Cahya dan Ketut Alit Suardana. 2014. Pengaruh GCG, Profitabilitas dan Karakteristik Eksekutif Pada Tax Avoidance Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana 9 (2).
Maraya, Amila Dyan dan Reni Yendrawati. 2016. Pengaruh corporate governance dan corporate social responsibility disclosure terhadap tax avoidance: studi empiris pada perusahaan tambang dan CPO. Jurnal Akuntansi & Auditing Indonesia 20 (2), 147-159.
Mulyadi, Mohammad. 2011. Penelitian Kuantitatif dan Kualitatif serta Pemikiran Dasar Mmenggabungkannya. Jurnal Studi Komunikasi dan Media 15 (1), 127-138.
Mustika. 2017. Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage, Capital Intensity dan Kepemilikan Keluarga Terhadap Agresivitas Pajak. Jomfekom 4 (1), 1960–1970.
Muzakki, Rizki Muadz dan Darsono. 2018. Pengaruh Corporate Social Responsibility dan Capital Intensity Terhadap Penghindaran Pajak. Jurnal Akademi Akuntansi 1 (1), 1–8.
Park, S. 2017. Corporate social responsibility and tax avoidance: Evidence from Korean firms. Journal of Applied Business Research 33 (6), 1059-1068.
Pradipta dan Supriyadi. 2015. Pengaruh CSR, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Praktik Penghindaran Pajak. Simposium Nasional Akuntansi.
Prakoso, Jaffry Prabu. 2021. Kinerja Penerimaan Pajak 2020 diBawah 90 Persen, Enam Faktor ini Penyebabnya. ekonomi. Bisnis.com.
Putri, E. U. 2012. Analisis Implementasi Konsep Triple Bottom Line Pada Program Corporate Social Responsibility Sebagai Bagian dari Strategi Hubungan Masyarakat Perusahaan. Fmipa UI, 5-34.
Rahmi, Elita. Standarisasi Lingkungan (ISO 26000) Sebagai Harmonisasi Tanggung Jawab Sosial Perusahaan dan Instrumen Hukum di Indonesia. Jurnal Ilmu Hukum, 132-145.
Ratmono, Dwi dan Monika Sagala. 2015. Pengungkapan Corporate Social Responsibility Sebagai Sarana Legitimasi: Dampaknya Terhadap Tingkat Agresivitas Pajak. Diponegoro Journal of Accounting IV.
Rosdwianti, Mega Karunia, Moch. Dzulkirom AR. dan Zahroh Z.A 2016. Pengaruh Corporate Social Responsibility (CSR) Terhadap Profitabilitas Perusahaan (Studi Pada Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2014). JAB 38 (2), 16-22.
Sandra, Monifa Yuliana D. dan Achmad Syaiful Hidayat A. 2018. Pengaruh Corporate Social Responsibility dan Capital Intensity Terhadap Penghindaran Pajak. Jurnal Akademi Akuntansi, 1 (1), 1-10.
Sari, Lie Liana P. dan Agustinus Santosa Adiwibowo. 2017. Pengaruh Corporate Social Responsibility Terhadap Penghindaran Pajak Perusahaan. Diponegoro Journal of Accounting 6 (4), 1-13.
Santoso, Yusuf Iman. 2021. Pemerintah batal menurunkan tarif PPh Badan pada tahun 2022 jadi 20%. nasional.kontan.co.id.
Suardana, Ketut Alit. 2014. Pengaruh Corporate Governance, Profitabilitas dan Karakteristik Eksekutif pada Tax Avoidance Perusahaan Manufaktur. Fakultas Ekonomi Dan Bisnis Universitas Udayana 2, 525–539.
Undang-Undang No. 40 Tahun 2007 Tentang Perseroan Terbatas. 2016. ojk.go.id.
Wahyuni, Lidia, Robby Fahada dan Billy Atmaja. 2017. The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance. IMAR 16 (2), 67-80.
Wijaya, Denny dan Akhmad Saebani. 2019. Pengaruh Pengungkapan Corporate Social Responsibility, Leverage, dan Kepemilikan Manajerial Terhadap Agresivitas Pajak. Widyakala (6) 1, 55-76.
Yusuf, A. Muri. 2014. Metode Penelitian Kuantitatif, Kualitatif dan Penelitian Gabungan Edisi Pertama. Jakarta: Kencana.
Zain, Mohammad. 2008. Manajemen Perpajakan Edisi 3. Jakarta: Salemba Empat.
Copyright (c) 2022 Ajeng Nawangsari
This work is licensed under a Creative Commons Attribution 4.0 International License.
