PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN INSENTIF PAJAK SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI)
Abstract
This study is aimed to examine the effect of Corporate Social Responsibility (CSR) to tax aggresiveness with tax incentive as a moderator. The study population used was the mining companies listed in Indonesia Stock Exchange with sample consisted of 34 companies which were obtained by purposive sampling method between 2011 and 2015. This study used CSR (as independent variable), tax aggressiveness (as dependent variable) and tax incentive (as moderating variable). To control the effect of CSR to tax aggressiveness, this study used variable controls namely leverage, size, Return On Assets (ROA), capital intensity and inventory intensity. While dependent variable, tax aggressiveness, was measured by using a proxy: Effective Tax Rate (ETR). CSR has been carried out by using Corporate Social Responsibility Index (CSRI) and data analysis technique has been done by using Moderated Regression Analysis (MRA). In addition the data was processed by using SPSS 22. The result showed that CSR has negative influence to tax agressiveness. The higher the level of corporation’s CSR disclosure, the lower is the level of tax aggressiveness.Tax incentives was proven and capable to strenghthen the relation between CSR and tax aggressivenes. CSR simultantly tested with the control variables showed similar result. It has negative influence.The higher the level of corporation’s CSR disclosure, the lower is the level of tax aggressiveness.
Keywords: CSR, Tax Aggressivenes, Tax Incentives
References
Alvarez, Lorenzo, dan Garcia-Sanchez, 2011. CSR and Inovation: A Resource Based Theory, Management Discusion, Vol. 49 No.10, 1709-1727.
Amna, Afiyah, 2010. Analisis UU PPh dan Peraturan Perpajakan Terkait Insentif Pajak dan Pencegahan Tax avoidance Atas Kegiatan Tanggung Jawab Sosial Perusahaan, Tesis Magister Akuntansi UI.
Ardyansyah, Danis., Zulaikha. 2014. Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio dan Komisaris Independen Terhadap Effective Tax Rate (Etr). Semarang: Fakultas Ekonomika dan Bisnis Universitas Diponegoro.
Badan Pengawas Pasar Modal, 2006. Kep. No 134/BL/2006 Tentang Kewajiban Penyampaian Laporan Tahunan bagi Emiten atau Perusahaan Publik.
Blaylock, Shevlin, dan Wilson, 2012. Tax Avoidance, Large Positive Temporary BTD, and Earning Persistence, The Accouting Review, vol87, No.1, 91-120.
Brojonegoro, Bambang, 2016. Hindari Pajak: 2000 PMA dibidik BKPM. https://pemeriksaanpajak.com/2016/03/29/hindari-pajak-2-000-pma-dibidik-bkpm, 29 Maret 2016 (10:16).
Budiman, Judi., Setiyono. 2012. Pengaruh Karakter Eksekutif terhadap Penghindaran Pajak (Tax Avoidance). Fakultas Ekonomi. Universitas Islam Sultan Agung.
Chang, Hsiao, dan Tsai, 2013. Earnings, Institutional Investors, Tax avoidance, and Firm Value: Evidence from Taiwan, Journal of International Accounting, Auditing and Taxation, 98-108.
Chen ,Shuping, Chen Xia, Qian Cheng & Selvin, Terry, 2008, Are Family Firms More Tax Aggressive Than Non Family Firms?, Journal of Financial Economics, 95, 41-46.
Darussalam, 2009. “Tax Avoidance, Tax Planning, Tax Evasion, dan Anti Avoidance Rule. ”Observasion & Research of Taxation” http://www.ortax.org/ortax/?mod=issue&page=show&id=36&q=&hlm=1, 21 Maret 2016 (10:10).
David dan Gallego, 2009. The Interrelationship Between Corporate Income Tax and CSR, Journal of Applied Accounting Research, Vol. 10 No.3, 208-223.
Dedi Diah Cahyono, Rita Andini, Kharis Raharjo, 2016. Pengaruh Komite Audit, Kepemilikan Institusional, Dewan Komisaris, Ukuran Perusahaan (Size), Leverage (DER) dan Profitabilitas (ROA) Terhadap Tindakan Penghindaran Pajak (Tax Avoidance) pada perusahaan yang listing BEI pada periode 2011-12013, Journal of Accounting, Vol. 2 No. 2
Esa dan Ghazali, 2010. CSR dan CG in Malaysian Government-linked Companies, Corprate Governance, Vol.12 no.3.
Frank, Lynch, Rego, 2009. Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting, The Accounting Review, Vol. 84, No.2, 467- 496.
Freeman, R. Edward (1984), 2015. A Survey of Sustainability Reporting Practices of Australian Reporting Entities, Australian Accounting Review, Vol.15 no.1.
Frost, Jones, Loftus, Laan, 2005. A Survey of Sustainability Reporting Practices of Australian Reporting Entities, Australian Accounting Review, Vol.15 no.1.
Gamerschlag, Moller, Verbeeten, 2011. Determinants of Voluntary CSR Disclosure: Empirical Evidence From Germany, Rev Manag Sci, 5:233-262.
Gay, L.R. dan Diehl, P.L. (1992), Research Methods for Business and Management, MacMillan Publishing Company, New York.
Ghozali, Imam, 2013. Aplikasi Analisis Multivariat dengan Program IBM SPSS 21. Edisi 7, Penerbit Universitas Diponegoro, Semarang.
Hanlon dan Heitzman, 2010. A Review of Tax Research, Journal of Accounting and Economics, 50, 127-178.
Hanlon dan Slemrod, 2009. What Does Tax Agresiveness Signal? Evidence to News About Tax Shelter Involvement. Journal of Public Economics, 93: 126-141.
Hardianti, Eka Puji, 2014, Analisis Tindakan Penghindaran Pajak Pada Perusahaan Yang Mempunyai Koneksi Politik (Studi pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2010-2013). http://www.e-jurnal.com/2015/07/analisis-tindakan-penghindaran-pajak.html.
Hidayanti, Alfiyani Nur & Herry Laksito.(2013). Pengaruh Aantara Kepemilikan Keluarga dan Corporate Governance Terhadap Tindakan Pajak Agresif. Diponegoro Journal of Accounting, 2(2): 1-12.
Hong Yongtao & Andersen Margareth, 2011. The Relationship Between CSR and Earning Management: An Explanatory Study, Journal Business Ethic, I04:461-471.
Huseynov, Klamm, 2012. Tax Avoidance, Tax Management, and Corporate social responsibility, Journal of Corporate Finance, 18. 804-827.
Hutagaol, John, http://economy.okezone.com/read/2016/03/02/20/1326165/ditjen-pajak-ungkap-penyebab-tax-ratio-ri-hanya-10, 06-12-2016 (08:44).
Ikatan Akuntansi Indonesia, 2009. Standar Akuntansi Keuangan, Jakarta: Salemba Empat.
Khurana, Inder K. dan Moser, William J., 2009. Institusional Ownership and Tax Agressiveness. www.ssrn.com, 30 Juli 2016 (20:22).
Lanis, Roman and Richardson, Grant 2012. Corporate Social Responsibility and Tax Aggressiveess: An Empirical Analysis,/ J. Account, Public Policy, 31, 86-108.
Lanis, Roman and Richardson, Grant, 2013.Corporate Social Responsibility and Tax Agresiveness: A Test of Legitimacy Theory, Accounting, Auditing, & Accountability Journal, Vol.26, No.1, 75-100.
Mangoting, Yenni 1999. Tax Planning : Sebuah Pengantar Sebagai Alternatif Meminimalkan Pajak. Jurnal Akuntansi dan Keuangan. Vol.1; No. 1, Hal. 43-53.
Mardiasmo, 2003. Perpajakan, Edisi Revisi. Andi Offset, Yogyakarta.
Muid Dul, 2011. Pengaruh CSR terhadap Stock Return, Fokus Ekonomi, Vol.6 no.1 .
Negoro, Haryo Abduh, 2013. SDM Yang Berkarakter Menyongsong DJP Gemilang Pajak Kemimpinan dan Masa Depan Lintas Generasi. DJP Kanwil Jawa Tengah I Tahun 2013.
Pradipta dan Purwaningsih, 2011. Pengaruh Luas Pengungkapan Tanggung Jawab Sosial dan Lingkungan Perusahaan Terhadap Earning Response Coeficient (ERC), Dengan Ukuran Perusahaan dan Leverage Sebagai Variabel Kendali, Simposium Nasional Akuntansi 2011.
Prastowo, Yustinus, 2016. Apa Perbedaan Praktik Penghindaran Pajak dan Penggelapan Pajak, http://bisniskeuangan, kompas.com/read/2016/04/14/083000826/, 12-11-2016 (12:30).
Preuss, Lutz, 2010. Tax avoidance and Corporate Social Responsibility: You Can’t Do Both Or Can You?, Corporate Governance, Vol.10 No.4.
Ratmono Dwi, Sagala Winarti Monika, 2015. Pengungkapan Corporate Social Responsibility (CSR) sebagai sarana legitimasi: Dampak terhadap Tingkat Agresivitas Pajak. Jurnal Nominal / Volume 2/ 2015.
Republik Indonesia, 2007.UU No.25 tahun 2007 Tentang Penanaman Modal Republik Indonesia, 2007.UU No.40 Tahun 2007 Tentang Perseroan Terbatas Republik Indonesia, 2008. UU No.36 tahun 2008 Tentang Pajak Penghasilan.
Riswari, DyahArdana., dan Cahyonowati, Nur. 2012. Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Corporate Governance sebagai Variabel Moderating: Studi pada Perusahaan Publik Non Finansial yang Tercatat di Bursa Efek Indonesia. Diponegoro Journal of Accounting. Vol.1, No.1 : 1-12.
Rodriguez, Elena Fernandez and Arias, Antonio Martinez, 2014 “Determinants of The ETR in The BRIC Countries”. http:/ressearchgate.net, 09-01-2017 (09:41).
Saputra, Eko, 2015. Membunuh indonesia. net/.../kejahatan-keuangan-di-sektor-pertamb..., 30-12-2016 (08:30).
Sawir, Agnes, 2009. Analisa Kinerja Keuangan dan Perencanaan Keuangan Perusahaan, PT. Gramedia Pustaka Utama, Jakarta.
Sikka, Prem, 2010. Smoke and Mirrors: CSR and Tax avoidance, Accounting Forum, 153-168.
Thibaut, John dan Kelley, Harold, 1959. The Social Psycology of Groups, Chapman and Hall., Ltd, London.
Tongkachok dan Chaikeaw, 2012. CSR: The Emperical Study of Listed Companies in the Stock Exchange of Thailand, International Journal of Business and Social Science, Vol.3 No.21.
Wahyudi, Dudi, 2015. Analisis Empiris Pengaruh CSR Terhadap Penghindaran Pajak. Jurnal Lingkar Widyaswara 2 (4): 13-15.
Watson, Luke, 2011. “Corporate Social Responsibility and Tax Aggressiveness: An Examination of Unrecognized Tax Benefits”. Social Science Research Network.
Watson, Luke, 2012. “Corporate Aggressiveness: An Examination of Unrecognized Tax Benefits. Pensylvania: The Pensylvania State University.
Winata, Fenny 2012. “Pengaruh Corporate Governance terhadap Tax Avoidance Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013”. Tax Accounting Review, Vol. 4 No. 1.
Winarsih, Rina, Prasetyono dan Kusufi, M. Syam. 2014. “Pengaruh Good Corporate Goverment dan Corporate Social Responsibility Terhadap Tindakan Pajak Agresif.” Simposium Nasional Akuntansi XVII.Mataram www.global reporting.org (15 September 2016, 16:40) http:// www.pirac. Org /2012/05/22/ sumbangan-sosial-perusahaan/ (07-11-2017, 16:00).
Wijaya, Ibnu. 2014. Mengenal Penghindaran Pajak (Tax Avoidance). http ://www.pajak.go.id/content/article/mengenal-penghindaran-pajak-tax avoidance (11-01-2017, 13:11).
Yoehana, Maretta. 2013. Analisis Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak.Fakultas Ekonomika dan Bisnis Universitas Diponegoro. Semarang.
Yonah, Avi, 2006. Corporate Social Responsibility and Strategic Tax Behaviour, Tax and Corporate Governance.
DOI: 10.34204/jiafe.v2i2.543
Refbacks
- There are currently no refbacks.
Copyright (c) 2018 JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Author Guidelines
Email the author 
