Pengaruh Tata Kelola Perusahaan dan Corporate Social Responbility terhadap Tax Avoidance
DOI:
https://doi.org/10.61132/jbep.v1i3.457Keywords:
Corporate Governance, Independent Commissioner, Audit Committee, Institutional Ownership, Corporate Social Responsibility, Tax AvoidanceAbstract
This research aims to examine the effect of corporate governance and corporate social responsibility on tax avoidance in IDX companies. The population in the research uses the property and real estate sector on the Indonesia Stock Exchange in 2020 - 2022. The results of this research indicate that corporate governance on independent commissioners, audit committees has an effect on tax avoidance. Meanwhile, corporate governance in institutional ownership has no effect on tax avoidance. And corporate social responsibility has an effect on tax avoidance.
Downloads
References
Anandawiyah, A. (2019). Pengaruh thin capitalization terhadap penghindaran pajak perusahaan Index Saham Syariah Indonesia. [PDF file].
Anggraeni, T., & Oktaviani, R. M. (2021). Dampak thin capitalization, profitabilitas, dan ukuran perusahaan terhadap tindakan penghindaran pajak. Jurnal Akuntansi dan Pajak, 21(2), 390–397. https://doi.org/10.29040/jap.v21i02.1530
APBNKITA Kemenkeu. (2022). APBNKITA kaleidoskop 2023. Kemenkeu.
Budi, N. A., & Gilang, A. (n.d.). Pengaruh penerapan budaya perusahaan terhadap penerapan.
Chasbiandani, T., Astuti, T., & Ambarwati, S. (2020). Pengaruh corporation risk dan good corporate governance terhadap tax avoidance dengan kepemilikan institusional sebagai variabel pemoderasi. Kompartemen: Jurnal Ilmiah Akuntansi, 17(2), 115–129. https://doi.org/10.30595/kompartemen.v17i2.4451
Chouaibi, J., Rossi, M., & Abdessamed, N. (2022). The effect of corporate social responsibility practices on tax avoidance: An empirical study in the French context. Competitiveness Review, 32(3), 326–349. https://doi.org/10.1108/CR-04-2021-0062
Darma, R., Tjahjadi, Y. D. J., & Mulyani, S. D. (2019). Pengaruh manajemen laba, good corporate governance, dan risiko perusahaan terhadap tax avoidance. Jurnal Magister Akuntansi Trisakti, 5(2), 137–164. https://doi.org/10.25105/jmat.v5i2.5071
Fauziyah, N. (2019). Pengaruh komite audit, kualitas audit, dewan komisaris independen dan corporate social responsibility terhadap tax avoidance. Jurnal Akuntansi & Ekonomi, 2(4), 4–89.
Hoi, C. K., Wu, Q., & Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. Accounting Review, 88(6), 2025–2059. https://doi.org/10.2308/accr-50544
Huseynov, F., & Klamm, B. K. (2012). Tax avoidance, tax management, and corporate social responsibility. Journal of Corporate Finance, 18(4), 804–827. https://doi.org/10.1016/j.jcorpfin.2012.06.005
Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. In The economic nature of the firm: A reader (3rd ed., pp. 283–303). https://doi.org/10.1017/CBO9780511817410.023
Lestari, H. T., & Ovami, D. C. (2020). Peran corporate governance terhadap tax avoidance pada perusahaan asuransi di Indonesia. Journal of Trends Economics and Accounting Research, 1(1), 1–6. https://ojs.upj.ac.id/index.php/journal_widya/
Maharani Elvin, N. (2022). Menilik kembali: Kasus PT Adaro yang diduga terlibat transfer pricing dan kaitannya dengan PSAK No. 7. https://www.tribunsumbar.com/menilik-kembali-kasus-pt-adaro-yang-diduga-terlibat-transfer-pricing-dan-kaitannya-dengan-psak-no-7
Ni Made Artini, P. E. S. (2021). Pengungkapan corporate social responsibility dan penghindaran pajak dengan profitabilitas sebagai variabel moderasi. Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia, 2277–2288.
Noorprasetya, Y. (2023). Pengaruh good corporate governance dan corporate social responsibility terhadap tax avoidance. Jurnal Akuntansi Trisakti, 10(2), 291–304. https://doi.org/10.25105/jat.v10i2.17746
Novita, E. S., & Herliansyah, Y. (2019). The effect of corporate governance mechanism, liquidity, and company size on tax avoidance. Saudi Journal of Economics and Finance, 03(10), 366–373. https://doi.org/10.36348/sjef.2019.v03i09.001
Nur Hanifah, I. (2022). Corporate governance, likuiditas, tax avoidance: Ukuran perusahaan sebagai variabel moderasi. Jurnal Literasi Akuntansi, 2(1), 1–14. https://doi.org/10.55587/jla.v2i1.5
Oktavia, V., Ulfi, J., & Kusuma, J. W. (2020). Pengaruh good corporate governance dan ukuran perusahaan terhadap tax avoidance (pada perusahaan properti dan real estate yang terdaftar di BEI periode 2015-2018). Jurnal Revenue, 01(2), 143–151.
Pratomo, D., & Rana, R. A. (2021). Pengaruh kepemilikan institusional, komisaris independen serta komite audit terhadap penghindaran pajak pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2015-2018. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(1), 91–103.
Riandani, R., & Misra, F. (2023). And the role of tax experts on tax avoidance: Analisa pengaruh kepemilikan keluarga, corporate social responsibility (CSR), dan peran tax expert terhadap penghindaran pajak. 4(6), 8434–8449.
Sari, K. D. R., & Wahyuni, M. A. (2023). Pengaruh financial distress, solvabilitas, inflasi terhadap tindakan tax avoidance pada perusahaan sektor property dan real estate. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 14(3), 768–778. https://doi.org/10.23887/jimat.v14i03.64464
Septiani, Y. (2021). Pengaruh good corporate governance, corporate social responsibility, dan profitabilitas terhadap tax avoidance (studi empiris pada perusahaan produsen makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2017). ECo-F, 3(2), 229–241. https://doi.org/10.32877/ef.v3i2.404
Soimah, D. U., Widaryanti, & Mokhlas. (2020). Analisis pengaruh dewan komisaris independen dan kepemilikan institusional terhadap penghindaran pajak dengan dimoderasi ukuran perusahaan. Prosiding Seminar Nasional Unimus, 3, 1138–1147.
Tahar, A., & Rachmawati, D. (2020). Pengaruh mekanisme corporate governance, corporate social responsibility, ukuran perusahaan dan leverage terhadap penghindaran pajak (studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2017). Kompartemen: Jurnal Ilmiah Akuntansi, 18(1), 98–115. https://doi.org/10.30595/kompartemen.v18i1.6342
Utami, M., & Yohanes. (2023). Faktor-faktor yang memengaruhi tax avoidance pada tata kelola perusahaan manufaktur di Bursa Efek Indonesia. Jurnal Akuntansi, 17(1), 84–109.
Wulandari, S., Rachmawati, M. O., Sunarto, & Widhian Hardiyanti. (2023). Pengaruh kinerja keuangan dan corporate governance terhadap penghindaran pajak. Kompak: Jurnal Ilmiah Komputerisasi Akuntansi, 16(2), 405–416. https://doi.org/10.51903/kompak.v16i2.1352
Yetri, E., Haryadi, H., & Wahyudi, I. (2020). Pengaruh good corporate governance dan nilai perusahaan terhadap tax avoidance. Jurnal Akuntansi & Keuangan Unja, 5(1), 13–20. https://doi.org/10.22437/jaku.v5i1.9250
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Jurnal Bisnis, Ekonomi Syariah, dan Pajak
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
