PENGARUH CORPORATE SOCIAL RESPONSIBILITY, ROA, LEVERAGE, SIZE TERHADAP AGRESIVITAS PAJAK

Della Dwi Rahayu; Eko Wahjudi

doi:10.19184/jauj.v19i2.24430

Della Dwi Rahayu Universitas Negeri Surabaya
Eko Wahjudi Universitas Negeri Surabaya

DOI: https://doi.org/10.19184/jauj.v19i2.24430

Abstract

The purpose of this research is to analyze the effect of corporate social responsibility, ROA, Leverage, and Size on tax aggressiveness which is proxied by effective tax rate. This research uses a purposive sampling method by setting several criteria and uses secondary data, namely data on manufactured companies listed in IDX on period 2019 and uses time series data. All of population research is 189 companies and getting sample results of 33 companies, data is obtained through access to the official IDX and NCSR websites, this research uses multiple linear regression analysis. The results of the research showed significant and positive effect results between the economic, environmental, social dimensions of CSR on tax aggressiveness, variable ROA, and size also showed significant and positive effect results on tax aggressiveness, while the result of leverage on tax aggressiveness is showed significant and negative effect.
Keywords: CSR, Leverage, ROA, Size, Tax Aggressiveness.

ABSTRACT
Tujuan penelitian ini adalah untuk menganalisis pengaruh corporate social responsibility, ROA, Leverage, dan Size terhadap agresivitas pajak yang diproksikan dengan tarif pajak efektif. Penelitian ini menggunakan metode purposive sampling dengan menetapkan beberapa kriteria dan menggunakan data sekunder yaitu data perusahaan manufaktur yang terdaftar di BEI periode 2019 dan menggunakan data time series. Populasi penelitian seluruhnya adalah 189 perusahaan dan mendapatkan hasil sampel sebanyak 33 perusahaan, data diperoleh melalui akses website resmi BEI dan KNKT, penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan hasil pengaruh yang signifikan dan positif antara dimensi ekonomi, lingkungan, sosial CSR terhadap agresivitas pajak, variabel ROA, dan ukuran juga menunjukkan hasil yang signifikan dan positif terhadap agresivitas pajak, sedangkan hasil leverage terhadap agresivitas pajak adalah menunjukkan pengaruh yang signifikan dan negatif.
Kata kunci: Agresivitas Pajak, CSR, Leverage, ROA, Ukuran

References

Adisamartha, & dan Noviari. (2015). Pengaruh Likuiditas dan Capital Intensity terhadap Agresivitas Pajak. Reading.

Budianti, N., & Ika Sulistyawati, A. (2019). PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN LAVERAGE TERHADAP MANAJEMEN LABA. Solusi. https://doi.org/10.26623/.v17i2.1456

Chan, M. C. C., Watson, J., & Woodliff, D. (2014). Corporate Governance Qualityand CSR Disclosures. Journal of Business Ethics. https://doi.org/10.1007/s10551-013-1887-8

Chariri, A. (2008). KRITIK SOSIAL ATAS PEMAKAIAN TEORI DALAM PENELITIAN PENGUNGKAPAN SOSIAL DAN LINGKUNGAN. MAKSI.

Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosures –a theoretical foundation. In Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/09513570210435852

Fitri, H., Elmanizar, Nugraha, A. T., Yakub, A., & Cahyono, B. P. (2019). The application of agency theory in supply chain finance: A case of Indonesian manufacturing firms. International Journal of Supply Chain Management.

Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/09513579510146996

GRI; (2010). GRI Reporting in Government Agencies. Global Reporting Initiative.

GRI. (2018). Consolidated Set of GRI Sustainability Reporting Standards. In GRI Standards.

Hidayat, R., Marlina, S., & Utami, L. D. (2017). Perancangan Sistem Informasi Penjualan Barang Handmade Berbasis Website Dengan Metode Waterfall. Simnasiptek 2017.

Hjh, D., Awg, T., Hamid, H., Omar, A. H., Isnin, S. R., Majid, N. A., &Syahrom, A. (2014). 3D-Cybertherapy and Immersive Learning Environments for Hand Stroke Patients’ Daily Living Activities. International Journal of Computer and Information Technology.

Hogner, R. H. (1982). Corporate Social Reporting: Eight Decades of Development at U.S. Steel. Research in Corporate Social Performance and Policy.

Hoi, C. K., Wu, Q., & Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. Accounting Review. https://doi.org/10.2308/accr-50544

Johnson, D. W., & Johnson, R. T. (1989). Cooperation and competition: Theory and research. In Central European.

Kasmir. (2014). Laporan Keuangan Bank. In Manajemen Perbankan.

Koswara, A., Verity, F., Ruchiat Nugraha, A., & Lukman, S. (2015). Communicating CSR Practices: A Web Site Analysis of Indonesia’s State-Owned Entities. Australian Journal of Sustainable Business and Society.

Kuriah, H. L., & Asyik, N. F. (2016). PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK. Jurnal Ilmu Dan Riset Akuntansi.

Kurniasih, T., & Ratna Sari, M. (2013). PENGARUH RETURN ON ASSETS, LEVERAGE, CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KOMPENSASI RUGI FISKAL PADA TAX AVOIDANCE. Buletin Studi Ekonomi.

Laguir, I., Staglianò, R., & Elbaz, J. (2015). Does corporate social responsibility affect corporate tax aggressiveness? Journal of Cleaner Production. https://doi.org/10.1016/j.jclepro.2015.05.059

Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy. https://doi.org/10.1016/j.jaccpubpol.2011.10.006

Lanis, R., & Richardson, G. (2013). Corporate social responsibility and tax aggressiveness: A test of legitimacy theory. Accounting, Auditing and Accountability Journal. https://doi.org/10.1108/09513571311285621

Lanis, R., & Richardson, G. (2015). Is Corporate Social Responsibility Performance Associated with Tax Avoidance? Journal of Business Ethics. https://doi.org/10.1007/s10551-014-2052-8

Missonier, S., & Loufrani-Fedida, S. (2014). Stakeholder analysis and engagement in projects: From stakeholder relational perspective to stakeholder relational ontology. International Journal of Project Management. https://doi.org/10.1016/j.ijproman.2014.02.010

Nazari, J. A., Hrazdil, K., & Mahmoudian, F. (2017). Assessing social and environmental performance through narrative complexity in CSR reports. Journal of Contemporary Accounting and Economics. https://doi.org/10.1016/j.jcae.2017.05.002

Nugraha, N. B., & Meiranto, W. (2015). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage DanCapital Intensity Terhadap Agresivitas Pajak. In Diponegoro Journal of Accounting.

Pagano, M., & Volpin, P. F. (2005). The political economy of corporate governance. In American Economic Review. https://doi.org/10.1257/0002828054825646

Przeworski, A. (2004). The last instance: Are institutions the primary cause of economic development? Archives Europeennes de Sociologie. https://doi.org/10.1017/S0003975604001419

Purwanti, M. S., & Sugiyarti, L. (2017). Pengaruh Intensitas Aset Tetap , Pertumbuhan Penjualandan Koneksi. Jurnal Riset Akuntansi Dan Keuangan.

Rita Susanti, G. A. M., & Budiasih, I. G. A. N. (2019). Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan dan Profitabilitas pada Nilai Perusahaan. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2019.v28.i03.p09

Simbolon, J., & Sueb, M. (2016). Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar dalam Bursa Efek Indonesia). Prosiding Simposium Nasional Akuntansi XIX.

Siregar, R., & Widyawati, D. (2016). Pengaruh Karakteristik Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Manufaktur di Bei. Jurnal Ilmu & Riset Akuntansi.

Sugiyono. (2013). Metode Penelitian Pendidikan Pendekatan Kuantitaif, Kualitatif, dan R&D

Sugiyono. 2013. “Metode Penelitian Pendidikan Pendekatan Kuantitaif, Kualitatif, dan R&D.” Metode Penelitian Pendidikan Pendekatan Kuantitaif, Kualitatif, dan R&D. https://doi.org/10.1. In Metode Penelitian Pendidikan Pendekatan Kuantitaif, Kualitatif, dan R&D.

Sutantoputra, A. W. (2009). Social disclosure rating system for assessing firms’ CSR reports. Corporate Communications. https://doi.org/10.1108/13563280910931063

Suyanto, K. D., & Supramono. (2012). Likuiditas, Leverage, Komisaris Independen, Dan Manajemen Laba Terhadap Agresivitas Pajak Perusahaan. Jurnal Keuangan Dan Perbankan.

Wibisono, Y. (2007). Membedah Konsep & Aplikasi CSR: Corporate Social Responsibility. In Seri Manajemen Berkelanjutan.

Wibowo, H.-. (2013). Tantangan Pekerjaan Sosial di Masa Depan dalam kaitannya dengan Era Marketing 3.0 dan CSR 2.0. Share : Social Work Journal. https://doi.org/10.24198/share.v3i2.10024

Yoehana, M. (2013). Analisis Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak. Skripsi Universitas Diponegoro.