Pengaruh Corporate Social Responsibility (CSR) Terhadap Penghindaran Pajak dan Manajemen Laba
DOI:
https://doi.org/10.31851/jmwe.v20i4.13685Abstract
ABSTRAK
Tujuan dari penelitian ini adalah untuk mengetahui dampak Corporate Social Responsibility (CSR) terhadap penghindaran pajak (tax avoidance) dan manajemen laba (earnings management). Dalam penelitian ini, CSR diwakili oleh Corporate Social Responsibility Index (CSRI) yang mengacu pada panduan CSRI versi GRI-G4 dan GRI Standard. Penghindaran pajak diwakili oleh Current Effective Tax Rate (CETR), sementara manajemen laba diwakili oleh Discretionary Accrual (DA). Sampel penelitian terdiri dari 53 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan telah menerbitkan laporan tanggung jawab sosial perusahaan antara tahun 2017 hingga 2021. Analisis data menggunakan statistik deskriptif dan analisis regresi data panel menggunakan perangkat lunak eviews. Hasil penelitian menunjukkan bahwa secara stimultan, CSR memiliki dampak yang signifikan terhadap penghindaran pajak dan manajemen laba.
Kata Kunci: CSR, manajemen laba, dan penghindaran pajak.
ABSTRACT
This study aims to determine the impact of Corporate Social Responsibility (CSR) on tax avoidance and earnings management. In this study, CSR is represented by the Corporate Social Responsibility Index (CSRI) which refers to the GRI-G4 and GRI Standard versions of the CSRI guidelines. Tax avoidance is represented by Current Effective Tax Rate (CETR), while earnings management is represented by Discretionary Accrual (DA). The research sample consists of 53 companies that are listed on the Indonesia Stock Exchange (IDX) and have published corporate social responsibility reports between 2017 and 2021. Data analysis using descriptive statistics and panel data regression analysis using eviews software.The finding showed that, as simultaneously, CSR has a significant impact on earnings management and tax avoidance.
Keywords : CSR, earnings management, and tax avoidance.
References
Afrizal, D., Putra, W. E., Yuliusman, & Hernando, R. (2020). The effect of accounting conservatism, CSR disclosure and tax avoidance on earnings management: Some evidence from listed companies in INDONESIA. International Journal of Advanced Science and Technology, 29(4), 1441–1456. https://doi.org/10.2139/ssrn.3554198
Agnes Cheng, C. S., Huang, H. H., Li, Y., & Stanfield, J. (2012). The effect of hedge fund activism on corporate tax avoidance. Accounting Review, 87(5), 1493–1526. https://doi.org/10.2308/accr-50195
Agustia, D., Prasetyo, B., & Permatasari, Y. (2019). Do earnings management and institutional ownership affect stock market liquidity? Opcion, 35(SpecialEdition24), 1227–1239.
Anita, D. A. (2021). Kinerja Perusahaan: Pengaruh Corporate Social Responsibility dan Pertumbuhan Pendapatan. Jurnal Akuntansi Bisnis, 19(2), 183–203.
Awaliah, R., Damayanti, R. A., & Usman, A. (2022). Tren Penghindaran Pajak Perusahaan di Indonesia yang Terdaftar di BEI Melalui Analisis Effective Tax Rate (ETR) Perusahaan. Akrual: Jurnal Bisnis Dan Akuntansi Kontemporer, 15(1), 1–11. www.idx.co.id
Ben Amar, A., & Chakroun, S. (2018). Do dimensions of corporate social responsibility affect earnings management?: Evidence from France. Journal of Financial Reporting and Accounting, 16(2), 348–370. https://doi.org/10.1108/JFRA-05-2017-0033
Brown, M., Monsour, M. B., Cobham, A., Soll, D. C., Danzi, E., Etter-Phoya, R., Figueroa, D., Garcia-Bernardo, J., Fowler, N., Harari, M., Hofman, L., Holland, L., Jones, S., Killoch, L., Kopeček, M., Knobel, A., Lorenzo, F., Linge, I., Meinzer, M., … Shaxson, N. (2021). The state of tax justice 2021. Tax Justice Network, November.
Col, B., & Patel, S. (2019). Going to Haven? Corporate Social Responsibility and Tax Avoidance. Journal of Business Ethics, 154(4), 1033–1050. https://doi.org/10.1007/s10551-016-3393-2
Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282–311. https://doi.org/10.1108/09513570210435852
Deloitte. (2022). Direktur BEI : Pelaporan Keberlanjutan Meningkat Seiring Naiknya Investor di Indonesia. https://majalahcsr.id/direktur-bei-pelaporan-keberlanjutan-meningkat-seiring-naiknya-investor-di-indonesia/
EY. (2019). Laporan atas Investigasi Berbasis Fakta : PT Tiga Pilar Sejahtera Food, Tbk. 108.
Freeman, R. E. (n.d.). A Stakeholder Theory of the Modern Corporation by Remember --.
Goerke, L. (2019). Corporate social responsibility and tax avoidance. Journal of Public Economic Theory, 21(2), 310–331. https://doi.org/10.1111/jpet.12341
Gunawan, J., Permatasari, P., & Tilt, C. (2020). Sustainable development goal disclosures: Do they support responsible consumption and production? Journal of Cleaner Production, 246, 118989. https://doi.org/10.1016/j.jclepro.2019.118989
Hendi, & H. (2021). Pengaruh harga transfer, manajemen laba dan tanggung jawab sosial perusahaan terhadap penghindaran pajak. Forum Ekonomi, 23(3), 570–581. http://journal.feb.unmul.ac.id/index.php/FORUMEKONOMI/article/view/10062
Herry Setyawan. (2021). Tercapainya Realisasi Penerimaan Pajak. https://komwasjak.kemenkeu.go.id/in/post/tercapainya-realisasi-penerimaan-pajak-2021,-momentum-penyehatan-apbn
Jones, J. J. (1991). Earnings Management During Import Relief Investigations. Journal of Accounting Research, 29(2), 193. https://doi.org/10.2307/2491047
Kumala, R., & Siregar, S. V. (2021). Corporate social responsibility, family ownership and earnings management: the case of Indonesia. Social Responsibility Journal, 17(1), 69–86. https://doi.org/10.1108/SRJ-09-2016-0156
Lie, L. P. S., & Adiwibowo, A. S. (2017). Pengaruh Corporate Social Responsibility Terhadap Penghindaran Pajak Perusahaan. Diponegoro Journal of Accounting, 6(4), 1–13.
Liu, H., & Lee, H. A. (2019). The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies. International Journal of Accounting and Information Management, 27(4), 632–652. https://doi.org/10.1108/IJAIM-08-2018-0095
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/10.1108/AJAR-06-2018-0008
Naseem, M. A., Riaz, S., Rehman, R. U., Ikram, A., & Malik, F. (2017). Impact of Board Characteristics on CSR Disclosure. The Journal of Applied Business Research, 33(4), 801–810.
Nawangsari, A. (2022). Pengaruh Corporate Social Responsibility Disclosure dan Profitability Terhadap Tax Avoidance di Jakarta Islamic Index (JII) Pada Tahun 2017-2020. Journal of Accounting Science, 6(2). https://doi.org/10.21070/jas.v6i2.1614
Oboh, T., & Omoregie, N. (2021). Corporate Social Responsibility and Tax Avoidance in Nigeria. Research Journal of Finance and Accounting, April. https://doi.org/10.7176/rjfa/12-8-04
Palacios-Manzano, M., Gras-Gil, E., & Santos-Jaen, J. M. (2021). Corporate social responsibility and its effect on earnings management: an empirical research on Spanish firms. Total Quality Management and Business Excellence, 32(7–8), 921–937. https://doi.org/10.1080/14783363.2019.1652586
Panjalusman, P. A., Nugraha, E., & Setiawan, A. (2018). Pengaruh Transfer Pricing Terhadap Penghindaran Pajak. Jurnal Pendidikan Akuntansi & Keuangan, 6(2), 105. https://doi.org/10.17509/jpak.v6i2.15916
Pratama, G., & Widarjo, W. (2022). Corporate Social Responsibility and Tax Aggressiveness. Journal of Economics, Finance and Accounting Studies, 4(2), 35–43. https://doi.org/10.32996/jefas.2022.4.2.3
Pratiwi, I. S., & Siregar, S. V. (2019). The effect of corporate social responsibility on tax avoidance and earnings management: The moderating role of political connections. International Journal of Business, 24(3), 229–248.
Purbowati, R., & Yuliansari, S. (2019). Pengaruh Manajemen Laba Dan Corporate Social Responsibility Terhadap Tax Avoidance. JAD : Jurnal Riset Akuntansi & Keuangan Dewantara, 2(2), 144–155. https://doi.org/10.26533/jad.v2i2.480
Rani, S., Susetyo, D., & Fuadah, L. L. (2018). The Effects of the Corporate’s Characteristics on Tax Avoidance Moderated by Earnings Management (Indonesian Evidence). Journal of Accounting, Finance and Auditing Studies, 4(3), 149–169.
Roslita, E., & Safitri, A. (2022). Pengaruh Kinerja dan Ukuran Perusahaan terhadap Tindakan Penghindaran Pajak. Esensi: Jurnal Bisnis Dan Manajemen, 25(2), 189–201. https://ibn.e-journal.id/index.php/ESENSI/article/download/482/378/
Sofian, F. N. R. M., Mohd-Sabrun, I., & Muhamad, R. (2022). Past, Present, and Future of Corporate Social Responsibility and Earnings Management Research. Australasian Accounting, Business and Finance Journal, 16(2), 116–144. https://doi.org/10.14453/aabfj.v16i2.9
Sugiyanto, S., & Candra, A. (2019). Good Corporate Governance, Conservatism Accounting, Real Earnings Management, and Information Asymmetry on Share Return. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 4(1), 9–18. https://doi.org/10.34204/jiafe.v4i1.1073
Teddy, H., Septiana, G., & Rikayana, L. (2023). Faktor Determinasi Income Smoothing dengan Tarif Pajak Efektif sebagai Variable Mediasi. Jurnal Informatika Ekonomi Bisnis, 5, 415–420. https://doi.org/10.37034/infeb.v5i2.588
Yousf Almahrog, Zakaria ALI ARIBI, T. A. (2018). Earnings management and corporate social responsibility: UK evidence. The Eletronic Library, 34(1), 1–5.
Zeng, T. (2018). Relationship between corporate social responsibility and tax avoidance : international evidence. https://doi.org/10.1108/SRJ-03-2018-0056
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Jurnal Media Wahana Ekonomika
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
The copyright of the received article shall be assigned to the publisher of the journal licensed under a Creative Commons Attribution-NonCommercial 4.0 International License in line with the license, authors and any users (readers and other researchers) are allowed to share and adapt the material only for non-commercial purposes. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
