MENILIK PENGHINDARAN PAJAK DI PERUSAHAAN PERTAMBANGAN
Abstract
ABSTRAK
Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menganalisis pengaruh pengungkapan corporate social responsibility, kepemilikan institusional, dan profitabilitas terhadap agresivitas pajak. Populasi pada penelitian ini adalah seluruh perseroan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016—2020 dan sampel penelitian dipilih menggunakan teknik purposive sampling. Analisis data penelitian menggunakan metode regresi linear berganda. Penelitian ini memberikan implikasi bahwa pada perusahaan pertambangan khususnya pada kurun waktu penelitan, aktivitas manajer terkait tanggung jawabnya terhadap lingkungan dan masyarakat tidak berorientasi pada pajak perusahaan, tetapi benar bermotifkan perhatian akan keberlanjutan operasional perusahaan (sustainability operation). Demikian pula pemilik yang berasal dari institusi melakukan pengawasan dan pengendalian manajer pada aspek strategis selain pajak perusahaan. Dari hasil riset ini terbukti pula bahwa profitabilitas perusahaan tidak menjadi hal yang dapat mendorong manajer melakukan aktivitas penghindaran pajak, terlebih pada saat masa pandemi sekarang ini banyak sekali insentif dan kebijakan yang dikeluarkan oleh Dirjen pajak untuk mendorong keberlangsungan ekonomi wajib pajak.
ABSTRACT
This study is a quantitative study that aims to analyze the effect of the use of corporate social responsibility, institutional ownership, and profitability on tax aggressiveness. The population of this study were all mining companies listed on the Indonesia Stock Exchange in 2016-2020 and the research sample was selected using a purposive sampling technique. Analysis of research data using multiple linear regression method. This study shows that in mining companies, especially at the time of the study, activities related to environmental and community management are not related to corporate taxes, but are very beneficial for company operations. Likewise, owners who come from institutions that supervise and control managers in other strategic aspects besides corporate taxes. From the results of this study, it is also proven that company profitability is not something that can encourage managers to carry out tax avoidance activities, especially during the current pandemic, there are lots of incentives and policies issued by the Director General of Taxes to encourage the economic sustainability of taxpayers.
Keywords
References
Adiputra, I. M. P., Martani, D., & Matadinata, I. P. H. (2019). The Effect Of Corporate Social Responsibility Disclosure And Corporate Governance On Aggressive Tax Action. Journal of Economics, Business & Accountancy Ventura, 22(2), 237247. https://doi.org/10.14414/jebav.v22i2.1295
Alkurdi, A., & Mardini, G. H. (2020). The Impact Of Ownership Structure And The Board Of Directors Composition On Tax Avoidance Strategies: Empirical Evidence From Jordan. Journal Of Financial Reporting And Accounting, 18(4), 795812. https://doi.org/10.1108/JFRA-01-2020-0001
Andhari, P. A. S., & Sukartha, I. M. (2017). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity dan Leverage Pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 18(3), 21152142. https://doi.org/10.35760/eb.2020.v25i3.2853
Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance. E-Jurnal Akuntansi, 22(3), 20882116. https://doi.org/10.24843/eja.2018.v22.i03.p17
Arieftiara, D., Utama, S., Wardhani, R., & Rahayu, N. (2020). Contingent Fit Between Business Strategies And Environmental Uncertainty: The Impact On Corporate Tax Avoidance In Indonesia. Meditari Accountancy Research, 28(1), 139167. https://doi.org/10.1108/MEDAR-05-2018-0338
Ching, H. Y., Gerab, F., & Toste, T. H. (2017). The Quality of Sustainability Reports and Corporate Financial Performance: Evidence From Brazilian Listed Companies. SAGE Open, 7(2). https://doi.org/10.1177/2158244017712027
Comprix, J., Graham, R. C., & Moore, J. A. (2011). Empirical Evidence On The Impact Of Book-Tax Differences On Divergence Of Opinion Among Investors. Journal of the American Taxation Association, 33(1), 5178. https://doi.org/10.2308/jata.2011.33.1.51
Deswanto, R. B., & Siregar, S. V. (2018). The Associations Between Environmental Disclosures With Financial Performance, Environmental Performance, And Firm Value. Social Responsibility Journal, 14(1), 180193. https://doi.org/10.1108/SRJ-01-2017-0005
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values And Organizational Behavior. Sociological Perspectives, 18(1), 122136. https://doi.org/10.2307/1388226
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Aggressiveness And Its Relation To Aggressive Financial Reporting. Accounting Review, 84(2), 467496. https://doi.org/10.2308/accr.2009.84.2.467
Hakim, F. (2020). Analisis Pengaruh Corporate Governance Terhadap Penghindaran Pajak (Studi Empiris Pada Perseroan Pertambangan Yang Terdaftar Pada Bursa Efek Indonesia Tahun2015-2017). Jurnal Ilmiah Mahasiswa, 01(8), 16891699.
Jensen, M.C., & Meckling, W. H. (1976). Theory Of The Firm Managerial Behaviour, Agency Cost And Ownership Structure. Journal of Financial Economics, 3, 305360.
Jessica, A. A. T. (2014). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak. Tax & Accounting Review, 4(1), 193203.
Jurnal Enterpreneur. (2017). 4 Manfaat Membayar Pajak bagi Perusahaan. Jurnal Enterpreneur. https://jurnal.id/id/blog/2017-3-manfaat-membayar-pajak-bagi-pengusaha/
Lanis, R., & Richardson, G. (2013). Corporate Social Responsibility And Tax Aggressiveness: A Test Of Legitimacy Theory. Accounting, Auditing and Accountability Journal, 26(1), 75100. https://doi.org/10.1108/09513571311285621
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), 632652. https://doi.org/10.1108/IJAIM-08-2018-0095
Makhfudloh, F., Nurul, H., Wulandari, A. (2018). Pengaruh Corporate Social Responsibility Terhadap Perencanaan Agresivitas Pajak. Jurnal Akuntansi Dan Bisnis, 18(1), 4860.
Nugrahitha, I. M. A., & Suprasto, H. B. (2018). Pengaruh Profitabilitas, Leverage, Corporate Governance, dan Karakter Eksekutif pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 22(3), 20162039. https://doi.org/10.24843/EJA.2018.v22.i03.p14
Nuraeni, A. (2015, Oktober 19). Jangan Ampuni Perusahaan Tambang Pelaku Kejahatan Perpajakan!!! PWYP Indonesia. https://pwypindonesia.org/id/jangan-ampuni-perusahaan-tambang-pelaku-kejahatan-perpajakan/
Praditasari, A. & Setiawan, P. E. (2017). Pengaruh Good Corporate Governance, Ukuran Perusahaan, Leverage Dan Profitabilitas Pada Tax Avoidance. E-Jurnal Akuntansi, 2017(1), 12291258.
Pranata, F. M, Puspa, D. F., & Herawati. (2014). Pengaruh Karakter Eksekutif Dan Corporate Governance Terhadap Tax Avoidance. E. E-Jurnal Bung Hatta, 4(1), 113.
Prasista, P. M. & Setiawan, E. (2016). Pengaruh Profitabilitas Dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Penghasilan Wajib Pajak Badan. E-Jurnal Akuntansi, 17(3), 21202144.
Rahman, K. (2009, Oktober 28). Pencemaran Limbah PT Adaro, Lumpuhkan Balangan, dan Amuntai. Tempo. https://nasional.tempo.co/read/204966/pencemaran-limbah-pt-adaro-lumpuhkan-balangan-dan-amuntai
Redaksi. (2016, Agustus 31). KPK: Perusahaan Tambang Banyak Mengemplang Pajak. Klinik Pajak. http://www.klinikpajak.co.id/berita+detail/?kategori=semua+kategori&id=berita+pajak+-+kpk%3A+perusahaan+tambang+banyak+mengemplang+pajak
Reminda, A. D. (2017). Pengaruh Corporate Social Responsibility, Profitabilitas, Ukuran perusahaan, Dan Capital Intensity Terhadap Agresivitas Pajak (Studi Empiris pada Perseroan Perbankan yang Terdaftar di BEI Periode Tahun 2013-2015 ). JOM Fekon, 4(2), 42794293.
Rista, B., & Mulyani, S.D. (2019). Pengaruh Corporate Social Responsibility dan Profitabilitas terhadap Penghindaran Pajak Perusahaan dengan Peran Komite Audit sebagai Moderasi. Prosiding Seminar Nasional, 2, 110.
Savitri, D. A. M., & Rahmawati, I. N. (2017). Pengaruh Leverage, Intensitas Persediaan, Intensitas Aset Tetap dan Profitabilitas Terhadap Agresivitas Pajak. Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 8(2), 1932.
Setiawan, D. A. (2020, Januari 7). Penerimaan Pajak 2019 Capai 84,4% dari Target, Ini Data Lengkapnya. DDTC News. https://news.ddtc.co.id/penerimaan-pajak-2019-capai-844-dari-target-ini-data-lengkapnya-18309
Sujudi, A. A., Sofianty, D., & Nurleli. (2019). Pengaruh Pengungkapan Corporate Social Responsibility dan Kepemilikan Institusional terhadap Tax Avoidance. Prosiding Akuntansi, 5(2), 248254.
Suprimarini, N. P. D., & Suprasto, B.. (2017). Pengaruh Corporate Social Responsibility, Kualitas Audit, Dan Kepemilikan Institusional Pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 19(2), 13491377.
Tandean, V. A., & Winnie, W. (2016). The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period 2010-2013. Asian Journal of Accounting Research, 1(1), 2838. https://doi.org/10.1108/ajar-2016-01-01-b004
Tang, T., & Firth, M. (2011). Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical Evidence from China. The International Journal of Accounting, Forthcoming, 46(2), 149. https://doi.org/10.1016/j/intacc.2011.04.005
Warsito & Lindiasari, S. P. (2020). Potensi Penurunan Pajak dan Strategi Kebijakan Pajak Untuk Mengantisipasi Dampak Pandemi Covid-19: Perspektif Ketahanan Nasional. Jurnal Ekonomi & Kebijakan Publik, 11(2), 93108.
Wijaya, D., & Saebani, A. (2019). Pengaruh Pengungkapan Corporate Social Responsibility, Leverage, Dan Kepemilikan Manajerial Terhadap Agresivitas Pajak. Widyakala Journal, 6(1), 55. https://doi.org/10.36262/widyakala.v6i1.14
Zsazya. (2019, November 19). Agresivitas Pajak, Simak Pemahaman dan Risikonya disini!. Online Pajak. https://www.online-pajak.com/tentang-pph-final/agresivitas-pajak
DOI: 10.34204/jiafe.v7i2.3697
Refbacks
- There are currently no refbacks.
Copyright (c) 2021 Dhinda Nuramalia, Dianwicaksih Arieftiara, Noegrahini Lastiningsih
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Author Guidelines
Email the author 
