CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK
DOI:
https://doi.org/10.32477/jkb.v30i2.396Keywords:
agresivitas pajak, corporate governance, CSRAbstract
The purpose of this study is to determine the effect of corporate governance and disclosure of corporate social responsibility (CSR) on tax aggressiveness. Corporate governance is proxied by the size of the board of directors, the proportion of independent commissioners, the expertise of the audit committee, and public ownership. For disclosure of corporate social responsibility based on disclosure sustainability report with GRI G.4 Standards and for tax, aggressiveness is proxied by the effective taxes rates. This study takes the research object of companies listed in the Indonesia Stock Exchange in the financial and non-financial sectors of the 2015-2019 period with a total sample of 85 samples and the analysis technique used is multiple regression analysis. The results of this study indicate that: (1) the size of the board of directors harms tax aggressiveness, (2) the proportion of independent commissioners has a positive effect on tax aggressiveness, (3) expertise of audit committee members has no effect on tax aggressiveness, (4) public ownership has no effect on tax aggressiveness, (5) disclosure of corporate social responsibility has no effect on tax aggressiveness.
References
Adam, M., & Putri, S. P. (2018). The Effect of Corporate Governance Mechanism on Tax Aggressiveness With Earnings Management as Intervening Variable. Journal of Accounting Finance and Auditing Studies (JAFAS), 4(4), 11–26.
Alifianti, R., Putri, H., & Chariri, A. (2017). Pengaruh Financial Distress Dan Good Corporate Governance Terhadap Praktik Tax Avoidance Pada Perusahaan Manufaktur. Diponegoro Journal of Accounting, 6(2), 56–66.
Arifin, Z. (2003). Pengaruh Corporate Governance terhadap Reaksi Harga dan Volume Perdagangan Pada Saat Pengumuman Earnings. Simposium Nasional Akuntansi VI, 614–621. Surabaya.
Ariyani, N. F., & Harto, P. (2014). Pengaruh Mekanisme Pengawasan Stakeholder Terhadap Tindakan Agresivitas Pajak. Diponegoro Journal of Accounting, 0(0), 442–453.
Armstrong, Christopher S. ; Blouin, Jennifer L.; Jagolinzer, Alan D.; Larcker, D. F. (2015). Corporate Governance, Incentives, and Tax Avoidance. Journal of Economic Literature., 1–17.
Avi-Yonah, R. S. (2011). Corporate Social Responsibility and Strategic Tax Behavior. SSRN Electronic Journal, 2003–2009.
Badan Pengawas Pasar Modal, (2004). Kep-29/PM/2004. “Pembentukan dan Pedoman Kerja Komite Audit”.
Balakrishnan, Karthik; Jennifer Blouin; & Wayne Guay. (2011). Does Tax Aggressiveness Reduce Financial Reporting Transparency? Wharton School. University of Pennsylvania.
Bursa Efek Jakarta. (2001). Keputusan Direksi PT Bursa Efek Jakarta, Surat Keputusan Kep-339/BEJ/07-2001.
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61.
Darmawati, D. (2006). Pengaruh Karakteristik Perusahaan dan Faktor Regulasi Tehadap Kualitas Implementasi Good Corporate Governance. Simposium Nasional Akuntansi IX. Padang.
Deegan, C. . G. B. (1996). A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research, 26(3), 187–199.
Desai, M. A., & Dharmapala, D. (2009). Corporate Tax Avoidance and Firm Value. Review of Economics and Statistics 91(3), 537-546.
Direktorat Jenderal Pajak, Undang-undang Nomor 16 Tahun 2009 tentang Perubahan Ketiga atas Undang-undang Nomor 6 tahun 1983 tentang Ketentuan Umum dan tata Cara Perpajakan.
Dridi, W., & Boubaker, A. (2015). Corporate Governance and Book-Tax Differences: Tunisian Evidence. International Journal of Economics and Finance, 8(1), 171.
Elkington, John. (1998). Cannibal with Forks: The Triple Bottom Line in 21st Century Business. Gabriola Island, BC: New Society Publishers.
Endacott, R. (2004). Consumers and CRM: a national and global perspective. Journal of Consumer Marketing,21(3), 183-189.
Fahriani, M., & Priyadi, M. P. (2016). Pengaruh Good Corporate Governance Terhadap Tindakan Pajak Agresif Pada Perusahaan Manufaktur. Jurnal Ilmu Dan Riset Akuntansi, 5(7), 1–20.
Frank, Mary Margaret; Lynch, Luann J.&Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. The Accounting Review, 84(2), 467–496.
Ghozali, I. (2012).Aplikasi Analisis Multivariate dengan Program IBM SPSS 20. Semarang: Badan Penerbit Universitas Diponegoro.
——— . (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
GRI. (2014). Financial Disclosure. Global Reporting Initiative.
Gunawan, J. (2017). Pengaruh Corporate Social Responsibility dan Corporate Governance terhadap Agresivitas Pajak. Jurnal Akuntansi, XXI No.3, 425–436.
http://www.idx.co.id, data laporan tahunan, diakses tanggal 20 Desember 2019.
http://www.kemenkeu.go.id/apbn2019, diakses tanggal 14 November 2019.
Hoi, C. K., Wu, Q., & Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. Accounting Review, 88(6), 2025–2059.
Jensen, M. C. M. W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4).
Jessica, & Toly, A. A. (2014). Pengaruh Pengungkapan Program Corporate Social Responsibility. Tax & Accounting Review, 4(1), 193–203.
Kaen, F. R. (2003). A Blueprint for Corporate Governance: Strategy, Accountability, and the Preservation of Shareholder Value. In Academy of Management Executive (Vol. 17).
Kaihatu, T. (2006). Good Corporate Governance dan Penerapannya di Indonesia. Jurnal Manajemen Dan Kewirausahaan, 8(1), 1–9.
Kartawijaya, I. (2010). Determinan Kinerja Pelaporan Tanggung Jawab Sosial dan Lingkungan Perusahaan di Asia Tenggara.
Keputusan Direksi PT Bursa Efek Jakarta Nomor: Kep-305/BEJ/07-2004 tentang Peraturan Nomor I-A tentang Pencatatan Saham dan Efek Bersifat Ekuitas selain Saham yang Diterbitkan oleh Perusahaan Tercatat.
Komite Nasional Kebijakan Governance. (2011). Pedoman Good Corporate Governance Perusahaan Konsultan Aktuaria Indonesia. Http://Www.Knkg-Indonesia.Org/Dokumen/Pedoman-GCG-Konsultan-Aktuaria.Pdf.
Lanis, R., & Richardson, G. (2011). The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy, 30(1), 50–70.
Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 31(1), 86–108.
Lanis, R., & Richardson, G. (2013). Corporate social responsibility and tax aggressiveness: A test of legitimacy theory. Accounting, Auditing and Accountability Journal, 26(1), 75–100.
Maharani, D. (2015). Pengaruh Kualitas Auditor Eksternal Dan Komite Audit Pada Tax Avoidance.
Martinez, A. L., & Motta, F. P. (2019). Tax Aggressiveness of Government-Controlled Corporations in Brazil. SSRN Electronic Journal, February.
Minnick, K., & Noga, T. (2009). Do Corporate Management Characteristics Influence Tax Management? Journal of Corporate Finance 16, 703-718.
Nugroho, Wawan Cahyo; Agustia, Di. (2017). Corporate Governance, Tax Avoidance, and Firm Value. AFEBI Accounting Review (AAR), 2(2).
Panda, B., & Leepsa, N. M. (2017). Agency theory: Review of theory and evidence on problems and perspectives. Indian Journal of Corporate Governance, 10(1), 74–95.
Peraturan Menteri Negara Badan Usaha Milik Negara Nomor: PER – 01/MBU/2011 tentang Penerapan Tata Kelola Perusahaan yang Baik (Good Corporate Governance) pada Badan Usaha Milik Negara.
Permana, A. R. dan Z. (2015). Pengaruh Corporate Governance Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2011-2014). Diponegoro Journal of Accounting, Vol. 4(No. 4), 1–11.
Pradnyawati, N. P., & Suprasto, H. B. (2019). Pengaruh Good Corporate Governance Terhadap Agresivitas Pajak dengan Voluntary Disclosure Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 26, 1132.
Prayogo, K. H. (2015). Faktor-Faktor Yang Berpengaruh Terhadap Penghindaran Pajak Perusahaan. Faktor-Faktor Yang Berpengaruh Terhadap Penghindaran Pajak Perusahaan, 4(2), 156–167.
Puspita, S. R. (2014). Pengaruh Tata Kelola Perusahaan terhadap Penghindaran Pajak (Studi terhadap Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012). Semarang: Fakultas Ekonomika dan Bisnis Universitas Diponegoro.
Rahmadani, S., & Haryanto, H. (2018). Manajemen Laba: Peran Keaktifan Komite Audit Dan Auditor Eksternal Big Four (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei 2013-2015). Jurnal Akuntansi Aktual, 5(1), 46–62.
Rengganis, RR Maria Yulia Dewi; Putri, I. G. A. . A. D. (2018). Pengaruh Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 24.2, 871–898.
Simarmata, G. (2019). Pengaruh Corporate Social Responsibility, Good Corporate Governance, dan Reputasi Auditor Eksternal terhadap Agresivitas Pajak oleh Industri Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2017. Universitas Gadjah Mada.
Slemrod, J. (2002). Tax avoidance, evasion, and administration. Handbook of Public Economics, ((3)), 1423–1470.
Suhaidi, D. (2014). Sinkronisasi Antara Hukum Pajak dengan Undang-Unndang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas Mengenai Tanggung Jawab Sosial Perusahaan S. USU Law Journal.
Sukandar, P. P. dkk. (2014). Pengaruh Ukuran Dewan Direksi Dan Dewan Komisaris Serta Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Good yang Terdaftar di BEI Tahun 2010-2012). Diponegoro Journal Of Accounting, Volume 3, 1–7.
Sunarsih, U., & Handayani, P. (2018). Pengaruh Corporate Governance Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi, 12(2), 163–185.
Susiloadi, P. (2008). Implementasi Corporate Social Responsibility untuk Mendukung Pembangunan Berkelanjutan. Semarang: Badan Penerbit Universitas Diponegoro.
Sutedi, A. (2011). Good Corporate Governance. Jakarta: Sinar Grafika.
Timothy, Y. C. K. (2010). Effects Of Corporate Governance On Tax Avoidance. Hong Kong Baptist University, 8(April), 8–37.
Ujiyantho, M. A., & Agus Pramuka, B. (2007). Mekanisme Corporate Governance, Manajemen Laba dan Kinerja Keuangan (studi pada perusahaan go publik sektor manufaktur). Simposium Nasional Akuntansi X, (Juli), 1–26.
Wardhani, R. (2008). Tingkat Konservatisme Akuntansi di Indonesia dan Hubungannya dengan Karakteristik Dewan sebagai Salah Satu Mekanisme Corporate Governance. Prosiding Simposium Nasional Akuntansi XI, Pontianak (23-24 Juli), XI, 1–26.
Watson, L. (2011). Corporate Social Responsibility and Tax Aggressiveness : An Examination of Unrecognized Tax Benefits.
Wijayanti, P., & Rismawati, S. (2017). the Impact of Financial Condition and Corporate Social Responsibility To the Aggressiveness of Company. 9(April 2017), 244–258.
Winarsih, Rina, dkk. (2014). Pengaruh Good Corporate Governance dan Corporate Social Responsibility Terhadap Tindakan Pajak Agresif. Simposium Nasional Akuntansi 17 Mataram, Lombok.
World Business Council for Sustainable Development. (2002). Meeting Changing Expectations: Corporate Social Responsibility, Genewa, Switzerland: Corporate Social Responsibility: Making Good Business Sense, Genewa. Switzerland.
Yoehana, M. (2013). Analisis Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak. Skripsi Universitas Diponegoro, 4(2), 1–62.
Zarkasyi, W. (2008). Good Corporate Governance pada Badan Usaha Manufaktur, Perbankan, dan Jasa Keuangan Lainnya. Bandung: Alfabeta.
