ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN PAJAK
DOI:
https://doi.org/10.25170/balance.v17i1.2013Keywords:
Corporate Social Responsibility Disclosure, Profitability, Leverage, Tax ManagementAbstract
This research is conducted to analyze the influence of disclosure of Corporate Social Responsibility, profitability, and leverage to tax management. The company must pay taxes to the government as one of the stakeholders. On the other hand, the company is also required to perform its social responsibility as an effort to gain legitimacy from the local community. The study was conducted on manufacturing companies listed in the Indonesia Stock Exchange from 2013 to 2015 and by using the panel data analysis method. Of the 143 companies, 70 companies meet population requirements. The number of samples used in this research amounted to 168 units of observation. The data used in this study is secondary data obtained from financial reports and annual reports. The results show that the variables of Corporate Social Responsibility Disclosure, profitability, and leverage effect to tax management.
References
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Kurniasih, T., & Sari, R. M. (2013, Agustus). Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan, dan kompensasi rugi fiskal pada tax avoidance. Buletin Studi Ekonomi, 18(1), 1-84.
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Maraya, A. D., & Yendrawati, R. (2016, December). Pengaruh corporate governance dan corporate social responsibility disclosure terhadap tax avoidance. Jurnal Akuntansi & Auditing Indonesia, 20(2), 27-40.
Ngadiman, & Puspitasari, C. (2017, November). Pengaruh leverage, kepemilikan institusional, dan ukuran perusahaan terhadap penghindaran pajak (tax avoidance) pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia 2010-2012. Jurnal Akuntansi, 18(3), 408-421.
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Pradipta, D. H., & Supriyadi. (2015). Pengaruh corporate social responsibility, profitabilitas, komisaris independen terhadap praktik penghindaran pajak. Simposium Nasional Akuntansi, 18.
Purwanggono, E., & Rohman, A. (2015, Oktober). Pengaruh corporate social responsibility dan kepemilikan mayoritas terhadap manajemen pajak. Diponegoro Journal of Accounting, 4(2), 89-101.
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Richardson, G., & Lanis, R. (2007, November). Determinants of variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6), 689-704.
Sabrina, A., & Soepriyanto, G. (2013). Analisis pengaruh Corporate Governance terhadap tindakan pajak agresif. Binus Business Review.
Surbakti, T. A. (2012). Pengaruh karakteristik perusahaan dan reformasi perpajakan terhadap manajemen pajak. Jurnal Akuntansi dan Keuangan Indonesia, 5(2), 113-127.
Suyanto, K. D., & Supramono. (2012, Mei). Likuiditas, leverage, komisaris independen, dan manajemen laba terhadap manajemen pajak perusahaan. Jurnal Keuangan dan Perbankan, 16, 167-177.
Swingly, C., & Sukartha, I. (2015, Januari). Pengaruh karakter eksekutif, komite audit, ukuran perusahan, leverage, dan sales growth pada tax avoidance. E-Jurnal Akuntansi, 10(1), 47-62.
Watson, L. (2011). Corporate social responsibility and tax aggresiveness: An examination of unrecognized tax benefits. SSRN Electronic Journal.
Weygandt, J., Kimmel, P., & Kieso, D. (2013). Financial accounting. New York: Wiley.
Yoehana, M. (2013). Analisis pengaruh corporate social responsibility terhadap agresivitas pajak. Economica, 15(3), 87-102.
Brodjonegoro, B. (2016, Januari 11). Detik finance. Diambil kembali dari Detik.com: https://finance.detik.com/berita-ekonomi-bisnis/d-3115155/hasil-akhir-penerimaan-pajak-2015-rp-1060-triliun
Clemente-Almendros, J., & Sogorb-Mira, F. (2016). The effect of taxes on the debt policy of spanish listed companies. SERIEs 7, 359-391.
Darmadi, I. N., & Zulaikha. (2013, September). Analisis faktor yang mempengaruhi manajemen pajak dengan indikator tarif pajak efektif. Diponegoro Journal of Accounting, 0, 368-379.
Dowling, J., & Pfeffer, J. (1975, January). Organizational legitimacy: Social values and organizational behavior. The Pacific Sociological Review, 18(1), 122-136. doi:10.2307/1388226
Freeman, R. (2010). Strategic management: A stakeholder approach. Cambridge University Press.
Herlambang, S., & Darsono. (2015, Oktober). Pengaruh good corporate governance dan ukuran perusahaan terhadap manajemen pajak. Diponegoro Journal of Accounting, 4(4), 426-436.
Indonesia, B. E. (2013-2015). IDX. Diambil kembali dari IDX: www.idx.co.id
Irianto, B. S., & Sudibyo, Y. A. (2017, December). The influence of profitability, leverage, firm size and capital intensity towards tax avoidance. International Journal of Accounting and Taxation, 5(2), 33-41. doi:10.15640/ijat.v5n2a3
Jessica, & Toly, A. A. (2014). Pengaruh pengungkapan corporate social responsibility terhadap manajemen pajak. Petra Christian University Tax and Accounting Review, 4(1).
Kuriah, H. L., & Asyik, N. F. (2016). Pengaruh karakteristik perusahaan dan corporate social responsibility terhadap manajemen pajak. Jurnal Ilmu dan Riset Akuntansi, 5(3), 1-19.
Kurniasih, T., & Sari, R. M. (2013, Agustus). Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan, dan kompensasi rugi fiskal pada tax avoidance. Buletin Studi Ekonomi, 18(1), 1-84.
Maharani, I. C., & Suardana, K. A. (2014, November). Pengaruh corporate governance, profitabilitas, dan karakter eksekutif pada tax avoidance perusahaan manufaktur. E-Jurnal Akuntansi, 9(2), 522-539.
Maraya, A. D., & Yendrawati, R. (2016, December). Pengaruh corporate governance dan corporate social responsibility disclosure terhadap tax avoidance. Jurnal Akuntansi & Auditing Indonesia, 20(2), 27-40.
Ngadiman, & Puspitasari, C. (2017, November). Pengaruh leverage, kepemilikan institusional, dan ukuran perusahaan terhadap penghindaran pajak (tax avoidance) pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia 2010-2012. Jurnal Akuntansi, 18(3), 408-421.
Octaviana, N. E. (2014). Pengaruh agresivitas pajak terhadap Corporate Social Responsibility: Untuk menguji teori legitimasi. Diponegoro Journal of Accounting.
O'Donovan, G. (2002, August). Enviromental disclosure in the annual report: extending the applicability and predictive power of legitimacy theory. Accounting, Auditing, and Accountability Journal, 15(3), 123-130.
Peraturan Menteri Keuangan Nomor 159/PMK.010/2015 tentang Pemberian Fasilitas Pengurangan Pajak Penghasilan Badan.
Peraturan Menteri Keuangan Nomor 76/PMK.03/2011 tentang Tata Cara Pencatatan dan Pelaporan Sumbangan.
Peraturan Menteri Keuangan Nomor 79/PMK.03/2008 tentang Penilaian Kembali Aktiva Tetap Perusahaan untuk Tujuan Perpajakan.
Peraturan Pemerintah Nomor 93 Tahun 2010.
Pradipta, D. H., & Supriyadi. (2015). Pengaruh corporate social responsibility, profitabilitas, komisaris independen terhadap praktik penghindaran pajak. Simposium Nasional Akuntansi, 18.
Purwanggono, E., & Rohman, A. (2015, Oktober). Pengaruh corporate social responsibility dan kepemilikan mayoritas terhadap manajemen pajak. Diponegoro Journal of Accounting, 4(2), 89-101.
Rahmany, F. (2013, 11 21). Kompas. Diambil kembali dari Kompas.com: https://money.kompas.com/read/2013/11/21/1606413/Ini.Industri.Penyumbang.Pajak.Terbesar.RI.
Richardson, G., & Lanis, R. (2007, November). Determinants of variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6), 689-704.
Sabrina, A., & Soepriyanto, G. (2013). Analisis pengaruh Corporate Governance terhadap tindakan pajak agresif. Binus Business Review.
Surbakti, T. A. (2012). Pengaruh karakteristik perusahaan dan reformasi perpajakan terhadap manajemen pajak. Jurnal Akuntansi dan Keuangan Indonesia, 5(2), 113-127.
Suyanto, K. D., & Supramono. (2012, Mei). Likuiditas, leverage, komisaris independen, dan manajemen laba terhadap manajemen pajak perusahaan. Jurnal Keuangan dan Perbankan, 16, 167-177.
Swingly, C., & Sukartha, I. (2015, Januari). Pengaruh karakter eksekutif, komite audit, ukuran perusahan, leverage, dan sales growth pada tax avoidance. E-Jurnal Akuntansi, 10(1), 47-62.
Watson, L. (2011). Corporate social responsibility and tax aggresiveness: An examination of unrecognized tax benefits. SSRN Electronic Journal.
Weygandt, J., Kimmel, P., & Kieso, D. (2013). Financial accounting. New York: Wiley.
Yoehana, M. (2013). Analisis pengaruh corporate social responsibility terhadap agresivitas pajak. Economica, 15(3), 87-102.
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2021-01-14
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