PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN UKURAN PERUSAHAN TERHADAP AGRESIVITAS PAJAK
Main Article Content
Keywords
Agresivitas Pajak, CSR, Profitabilitas, Ukuran Perusahaan
Abstract
The purpose of this study was to test the influence of Corporate Social
Responsibility Disclosure, profitability, and company size on tax aggressiveness of
companies listed on the SRI-KEHATI Index 2015-2018. This study uses a
quantitative approach in looking at the problems to be tested. Data collection uses
secondary data in the form of annual financial reports and corporate sustainability
reports listed in the SRI-KEHATI index. The population in this study were
companies listed on the SRI-KEHATI index 2015-2018, while the sample of this
study was selected using the purposive sampling method. The number of sample
data that met the criteria was 13 companies. The data analysis technique in this
study used multiple linear regression analysis and the data were processed using
SPSS 25. The results of this study indicate that Corporate Social Responsibility
(CSR) disclosure has no effect on tax aggressiveness, while profitability and firm
size have an effect on tax aggressiveness.
References
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Axjonow, A., Ernstberger, J., & Pott, C. (2018). The Impact of Corporate Social Responsibility Disclosure on Corporate Reputation: a Non-Professional Stakeholder Perspective. Journal of Business Ethics, 151(2), 429–450. https://doi.org/10.1007/s10551-016-3225-4
Ayem, S., & Setyadi, A. (2019). Pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit dan Capital Intensity terhadap Agresivitas Pajak (Studi pada Perusahaan Perbankan yang Terdaftar di BEI Periode Tahun 2013- 2017). Jurnal Akuntansi Pajak Dewantara, 1(2), 228–241. https://doi.org/10.24964/japd.v1i1.905
Cherian, J., Umar, M., Thu, P. A., Nguyen-Trang, T., Sial, M. S., & Khuong, N. V. (2019). Does Corporate Social Responsibility Affect the Financial Performance of the Manufacturing Sector? Evidence from an Emerging Economy. Sustainability (Switzerland), 11(4). https://doi.org/10.3390/su11041182
Collier, J., & Esteban, R. (2007). Corporate Social Responsibility and Employee Commitment. Business Ethics: a European Review, 16(1), 19–33. https://doi.org/10.1111/j.1467-8608.2006.00466.x
Davis, A. K., Guenther, D. A., Krull, L. K., & Williams, B. M. (2016). Do Socially Responsible Firms Pay More Taxes. The Accounting Review, 91(1), 47–68.
Diamastuti, E., Muafi, M., Fitri, A., & Faizaty, N. E. (2021). The Role of Corporate Governance in the Corporate Social and Environmental Responsibility Disclosure. Journal of Asian Finance, Economics and Business, 8(1), 187–198. https://doi.org/10.13106/jafeb.2021.vol8.no1.187
Diamastuti, E., & Prastiwi, D. (2016). “Success Virus” The Practice of Corporate Social Responsibility and Improvement of Local Economic Development Through Partnership Program (Study in Trained Partners of Indonesia Cement Ltd in Gresik Indonesia). SSRN Electronic Journal, August. https://doi.org/10.2139/ssrn.2794736
Fallan, E. (2015). Corporate Social Responsibility and Tax Aggressiveness: a Test of Legitimacy Theory. Social and Environmental Accountability Journal, 35(3), 198–200. https://doi.org/http://doi.org/10.1080/0969160X.2015.1093778
Freeman, R. E., Wicks, A. C., & Parmar, B. (2004). Stakeholder Theory and “The Corporate Objective Revisited.” Organization Science, 15(3). https://doi.org/10.1287/orsc.1040.0066
Goh, Nainggolan, D., & Sagala. (2019). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Agresivitas Pajak pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2018. Jurnal Akuntansi Dan Keuangan Methodist, 3(9), 1689–1699.
Guthrie, J., & Parker, L. D. (1989). Corporate Social Reporting: a Rebuttal of Legitimacy Theory. Accounting and Business Research, 19(76), 343–352. https://doi.org/10.1080/00014788.1989.9728863
Ihsan, A. K. (2014). Pengaruh Ukuran Perusahaan, Leverage, Likuiditas, dan Profitabilitas terhadap Luas Pengungkapan Sosial dalam Laporan Tahunan Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI). Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember, 1–21.
Jessica, & Toly, A. A. (2014). Pengaruh Pengungkapan Program Corporate Social Responsibility. Tax & Accounting Review, 5(2), 193–203.
Khalitova, L. (2019). The Impact of National Culture on the Sailience of CSR Issues in International Media Coverage.
Kim, K. H., Kim, M. C., & Qian, C. (2018). Effects of Corporate Social Responsibility on Corporate Financial Performance: a Competitive-Action Perspective. Journal of Management, 44(3), 1097–1118. https://doi.org/10.1177/0149206315602530
Korroum, D. (2012). The Cultural Influence on Corporate Social Responsibility Management Essay. 1–5.
Lanis, R., & Richardson, G. (2012). Corporate Social Responsibility and Tax Aggressiveness: an Empirical Analysis (2012) 31(1) 86-108. Journal of Accounting and Public Policy, 31(1), 86–108. https://doi.org/DOI: 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, 26(1), 75–100. https://doi.org/10.1108/09513571311285621
Luo, X., & Bhattacharya, C. B. (2006). Corporate Social Responsibility, Customer Satisfaction, and Market Value. Journal of Marketing, 70(4), 1–18. https://doi.org/10.1509/jmkg.70.4.1
Makhfudloh, F., Herawati, N., & Wulandari, A. (2018). Pengaruh Corporate Social Responsibility terhadap Perencanaan Agresivitas Pajak. Jurnal Akuntansi dan Bisnis, 18(1), 48. https://doi.org/10.20961/jab.v18i1.235
Mangoting, Y., Charysta, V., Martina, D., & Fransiska, S. (2019). Transparency as Anticipation of Tax Avoidance Behavior through Corporate Social Responsibility. Jurnal Dinamika Akuntansi, 11(1), 15–25. https://doi.org/10.15294/jda.v11i1.18582
McWilliams, A., & Siegel, D. (2000). Corporate Social Responsibility and Financial Performance: Correlation or Misspecification? Strategic Management Journal, 21(5), 603–609. https://doi.org/10.1002/(SICI)1097-0266(200005)21:5<603::AID-SMJ101>3.0.CO;2-3
Mousa, et. al., G. A. (2015). Legitimacy Theory and Environmental Practices: Short Notes. International Journal of Business and Statistical Analysis, 2(1), 41–53. https://doi.org/10.12785/ijbsa/020104
Mustika. (2017). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage, Capital Intensity, dan Kepemilikan Keluarga terhadap Agresivitas Pajak. JOMFekom, 4(1), 1960–1970.
Mustika. (2017). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage, Capital Intensity dan Kepemilikan Keluarga terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Pertambangan dan Pertanian yang Terdaftar di Bursa Efek Indonesia. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1886–1900.
Nollet, J., Filis, G., & Mitrokostas, E. (2016). Corporate Social Responsibility and Financial Performance: a Non-Linear and Disaggregated Approach. Economic Modelling, 52, 400–407. https://doi.org/10.1016/j.econmod.2015.09.019
Nugraha, N. B., & Meiranto, W. (2015). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage dan Capital Intensity terhadap Agresivitas Pajak. Diponegoro Journal of Accounting (Vol. 4).
Oh, S., Hong, A., & Hwang, J. (2017). An Analysis of CSR on Firm Financial Performance in Stakeholder Perspectives. Sustainability (Switzerland), 9(6), 1–12. https://doi.org/10.3390/su9061023
Prameswari, F. (2017). Pengaruh Ukuran Perusahaan terhadap Agresivitas Pajak dengan Corporate Social Responsibility sebagai Variabel Moderasi. Jurnal Ekonomi Akuntansi, 3(4), 74–90. fe.ubhara.ac.id
Ratmono, D., & Sagala, W. M. (2016). Pengungkapan Corporate Social Responsibility (CSR) sebagai Sarana Legitimasi: Dampaknya terhadap Tingkat Agresivitas Pajak. Nominal, Barometer Riset Akuntansi dan Manajemen. https://doi.org/10.21831/nominal.v4i2.7997
Reminda, A. D. (2017). Pengaruh Corporate Social Reponsibility, Profitabilitas, Ukuran Perusahaan dan Capital Intensity terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Periode Tahun 2013-2015 ). JOM Fekon, Vol. 4(2), 4279–4293.
Rina, N. F. (2016). Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Ukuran Perusahaan (Size), Leverage, Return on Asset (ROA) dan Kepemilikan Keluarga terhadap Agresivitas Pajak. Surakarta Journal of Accounting.
Rodríguez, M. del M. M., Gallego, A. C., & Pérez, B. E. (2014). Corporate social Responsibility and Financial Performance: a Meta-Analysis. Revista Espanola de Financiacion y Contabilidad, 43(2), 193–215. https://doi.org/10.1080/02102412.2014.911000
Rohman, P. (2016). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Agresivitas Pajak Perusahaan Manufaktur yang Terdaftar di BEI. Diponegoro Journal of Accounting, 4(2003), 1–9.
Sulistyowati, S., & Ulfah, L. A. (2018). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, dan Leverage terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013--2015. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 15(2), 237–253. https://doi.org/10.25170/balance.v15i2.84
Watson, L. (2012). Corporate Social Responsibility, Tax Avoidance, and Tax Aggressiveness.
Wijaya, D. (2019). Pengaruh Pengungkapan Corporate Social Responsibility, Leverage, dan Kepemilikan Manajerial terhadap Agresivitas Pajak. Widyakala Journal, 6(1), 55. https://doi.org/10.36262/widyakala.v6i1.147
Xiong, B., Lu, W., Skitmore, M., Chau, K. W., & Ye, M. (2016). Virtuous Nexus Between Corporate Social Performance and Financial Performance: a Study of Construction Enterprises in China. Journal of Cleaner Production, 129, 223–233. https://doi.org/10.1016/j.jclepro.2016.04.078
Zeng, Q. (2013). Corporate Social Responsibility in Chinese State-Owned Enterprises in South Africa : An Empirical Study of Managerial Attitudes BY Management. University of the Witwatersrand, Johannesburg, in the. September.
Axjonow, A., Ernstberger, J., & Pott, C. (2018). The Impact of Corporate Social Responsibility Disclosure on Corporate Reputation: a Non-Professional Stakeholder Perspective. Journal of Business Ethics, 151(2), 429–450. https://doi.org/10.1007/s10551-016-3225-4
Ayem, S., & Setyadi, A. (2019). Pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit dan Capital Intensity terhadap Agresivitas Pajak (Studi pada Perusahaan Perbankan yang Terdaftar di BEI Periode Tahun 2013- 2017). Jurnal Akuntansi Pajak Dewantara, 1(2), 228–241. https://doi.org/10.24964/japd.v1i1.905
Cherian, J., Umar, M., Thu, P. A., Nguyen-Trang, T., Sial, M. S., & Khuong, N. V. (2019). Does Corporate Social Responsibility Affect the Financial Performance of the Manufacturing Sector? Evidence from an Emerging Economy. Sustainability (Switzerland), 11(4). https://doi.org/10.3390/su11041182
Collier, J., & Esteban, R. (2007). Corporate Social Responsibility and Employee Commitment. Business Ethics: a European Review, 16(1), 19–33. https://doi.org/10.1111/j.1467-8608.2006.00466.x
Davis, A. K., Guenther, D. A., Krull, L. K., & Williams, B. M. (2016). Do Socially Responsible Firms Pay More Taxes. The Accounting Review, 91(1), 47–68.
Diamastuti, E., Muafi, M., Fitri, A., & Faizaty, N. E. (2021). The Role of Corporate Governance in the Corporate Social and Environmental Responsibility Disclosure. Journal of Asian Finance, Economics and Business, 8(1), 187–198. https://doi.org/10.13106/jafeb.2021.vol8.no1.187
Diamastuti, E., & Prastiwi, D. (2016). “Success Virus” The Practice of Corporate Social Responsibility and Improvement of Local Economic Development Through Partnership Program (Study in Trained Partners of Indonesia Cement Ltd in Gresik Indonesia). SSRN Electronic Journal, August. https://doi.org/10.2139/ssrn.2794736
Fallan, E. (2015). Corporate Social Responsibility and Tax Aggressiveness: a Test of Legitimacy Theory. Social and Environmental Accountability Journal, 35(3), 198–200. https://doi.org/http://doi.org/10.1080/0969160X.2015.1093778
Freeman, R. E., Wicks, A. C., & Parmar, B. (2004). Stakeholder Theory and “The Corporate Objective Revisited.” Organization Science, 15(3). https://doi.org/10.1287/orsc.1040.0066
Goh, Nainggolan, D., & Sagala. (2019). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Agresivitas Pajak pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2018. Jurnal Akuntansi Dan Keuangan Methodist, 3(9), 1689–1699.
Guthrie, J., & Parker, L. D. (1989). Corporate Social Reporting: a Rebuttal of Legitimacy Theory. Accounting and Business Research, 19(76), 343–352. https://doi.org/10.1080/00014788.1989.9728863
Ihsan, A. K. (2014). Pengaruh Ukuran Perusahaan, Leverage, Likuiditas, dan Profitabilitas terhadap Luas Pengungkapan Sosial dalam Laporan Tahunan Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI). Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember, 1–21.
Jessica, & Toly, A. A. (2014). Pengaruh Pengungkapan Program Corporate Social Responsibility. Tax & Accounting Review, 5(2), 193–203.
Khalitova, L. (2019). The Impact of National Culture on the Sailience of CSR Issues in International Media Coverage.
Kim, K. H., Kim, M. C., & Qian, C. (2018). Effects of Corporate Social Responsibility on Corporate Financial Performance: a Competitive-Action Perspective. Journal of Management, 44(3), 1097–1118. https://doi.org/10.1177/0149206315602530
Korroum, D. (2012). The Cultural Influence on Corporate Social Responsibility Management Essay. 1–5.
Lanis, R., & Richardson, G. (2012). Corporate Social Responsibility and Tax Aggressiveness: an Empirical Analysis (2012) 31(1) 86-108. Journal of Accounting and Public Policy, 31(1), 86–108. https://doi.org/DOI: 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, 26(1), 75–100. https://doi.org/10.1108/09513571311285621
Luo, X., & Bhattacharya, C. B. (2006). Corporate Social Responsibility, Customer Satisfaction, and Market Value. Journal of Marketing, 70(4), 1–18. https://doi.org/10.1509/jmkg.70.4.1
Makhfudloh, F., Herawati, N., & Wulandari, A. (2018). Pengaruh Corporate Social Responsibility terhadap Perencanaan Agresivitas Pajak. Jurnal Akuntansi dan Bisnis, 18(1), 48. https://doi.org/10.20961/jab.v18i1.235
Mangoting, Y., Charysta, V., Martina, D., & Fransiska, S. (2019). Transparency as Anticipation of Tax Avoidance Behavior through Corporate Social Responsibility. Jurnal Dinamika Akuntansi, 11(1), 15–25. https://doi.org/10.15294/jda.v11i1.18582
McWilliams, A., & Siegel, D. (2000). Corporate Social Responsibility and Financial Performance: Correlation or Misspecification? Strategic Management Journal, 21(5), 603–609. https://doi.org/10.1002/(SICI)1097-0266(200005)21:5<603::AID-SMJ101>3.0.CO;2-3
Mousa, et. al., G. A. (2015). Legitimacy Theory and Environmental Practices: Short Notes. International Journal of Business and Statistical Analysis, 2(1), 41–53. https://doi.org/10.12785/ijbsa/020104
Mustika. (2017). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage, Capital Intensity, dan Kepemilikan Keluarga terhadap Agresivitas Pajak. JOMFekom, 4(1), 1960–1970.
Mustika. (2017). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage, Capital Intensity dan Kepemilikan Keluarga terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Pertambangan dan Pertanian yang Terdaftar di Bursa Efek Indonesia. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1886–1900.
Nollet, J., Filis, G., & Mitrokostas, E. (2016). Corporate Social Responsibility and Financial Performance: a Non-Linear and Disaggregated Approach. Economic Modelling, 52, 400–407. https://doi.org/10.1016/j.econmod.2015.09.019
Nugraha, N. B., & Meiranto, W. (2015). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage dan Capital Intensity terhadap Agresivitas Pajak. Diponegoro Journal of Accounting (Vol. 4).
Oh, S., Hong, A., & Hwang, J. (2017). An Analysis of CSR on Firm Financial Performance in Stakeholder Perspectives. Sustainability (Switzerland), 9(6), 1–12. https://doi.org/10.3390/su9061023
Prameswari, F. (2017). Pengaruh Ukuran Perusahaan terhadap Agresivitas Pajak dengan Corporate Social Responsibility sebagai Variabel Moderasi. Jurnal Ekonomi Akuntansi, 3(4), 74–90. fe.ubhara.ac.id
Ratmono, D., & Sagala, W. M. (2016). Pengungkapan Corporate Social Responsibility (CSR) sebagai Sarana Legitimasi: Dampaknya terhadap Tingkat Agresivitas Pajak. Nominal, Barometer Riset Akuntansi dan Manajemen. https://doi.org/10.21831/nominal.v4i2.7997
Reminda, A. D. (2017). Pengaruh Corporate Social Reponsibility, Profitabilitas, Ukuran Perusahaan dan Capital Intensity terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Periode Tahun 2013-2015 ). JOM Fekon, Vol. 4(2), 4279–4293.
Rina, N. F. (2016). Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Ukuran Perusahaan (Size), Leverage, Return on Asset (ROA) dan Kepemilikan Keluarga terhadap Agresivitas Pajak. Surakarta Journal of Accounting.
Rodríguez, M. del M. M., Gallego, A. C., & Pérez, B. E. (2014). Corporate social Responsibility and Financial Performance: a Meta-Analysis. Revista Espanola de Financiacion y Contabilidad, 43(2), 193–215. https://doi.org/10.1080/02102412.2014.911000
Rohman, P. (2016). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Agresivitas Pajak Perusahaan Manufaktur yang Terdaftar di BEI. Diponegoro Journal of Accounting, 4(2003), 1–9.
Sulistyowati, S., & Ulfah, L. A. (2018). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, dan Leverage terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013--2015. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 15(2), 237–253. https://doi.org/10.25170/balance.v15i2.84
Watson, L. (2012). Corporate Social Responsibility, Tax Avoidance, and Tax Aggressiveness.
Wijaya, D. (2019). Pengaruh Pengungkapan Corporate Social Responsibility, Leverage, dan Kepemilikan Manajerial terhadap Agresivitas Pajak. Widyakala Journal, 6(1), 55. https://doi.org/10.36262/widyakala.v6i1.147
Xiong, B., Lu, W., Skitmore, M., Chau, K. W., & Ye, M. (2016). Virtuous Nexus Between Corporate Social Performance and Financial Performance: a Study of Construction Enterprises in China. Journal of Cleaner Production, 129, 223–233. https://doi.org/10.1016/j.jclepro.2016.04.078
Zeng, Q. (2013). Corporate Social Responsibility in Chinese State-Owned Enterprises in South Africa : An Empirical Study of Managerial Attitudes BY Management. University of the Witwatersrand, Johannesburg, in the. September.
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May 18, 2021
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How to Cite
Putri, N., & Diamastuti, E. (2021). PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN UKURAN PERUSAHAN TERHADAP AGRESIVITAS PAJAK. SIMAK, 19(01), 174-189. https://doi.org/https://doi.org/10.35129/simak.v19i01.178
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