Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur
Main Article Content
Abstract
Tax avoidance is an act of a company by taking advantage of weaknesses in government regulations to reduce the tax burden issued by the company. This study was conducted to test and provide empirical evidence of the influence of Corporate Social Responsibility, the size of the company and leverage on tax avoidance in manufacturing companies on the Indonesia Stock Exchange in the 2016-2019 period. The variables used in this study are Corporate Social Responsibility, company size, leverage and tax avoidance. The research population of this company is 180 manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection using the purposive sampling method is the determination of the sample based on predetermined criteria, so that the number of samples obtained is 71 samples of companies with a total of 190 samples. after elimination. The data in this study is secondary data obtained from the annual report through the website (www.idx.co.id). The data of this research were collected by using documentation technique. The results of this study show that partially CSR has no effect on tax avoidance, firm size has a significantly negative effect and leverage has a significantly positive effect on tax avoidance.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with Jurnal Akunida agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in Jurnal Akunida.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in Jurnal Akunida.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work
References
DAFTAR PUSTAKA
Astuti, T., & Ambarwati, S. (2020). Pengaruh Corporate Social Responsibility dan Karakteristik Perusahaan Terhadap Tax Avoidance. Jurnal Riset Manajemen Dan Bisnis Fakultas Ekonomi UNIAT, 5(1), 163–174.
Handayani, M. F., & Mildawati, T. (2018). Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Jurnal Ilmu Dan Riset Akuntansi.
Lanis, R., & Richardson, G. (2013). Corporate social responsibility and tax aggressiveness: A test of legitimacy theory. Accounting, Auditing and Accountability Journal, 26(1). https://doi.org/10.1108/09513571311285621
Lionita, A., & Kusbandiyah, A. (2017). Pengaruh Corporate Social Responsibility, Profitabilitas, Leverage Dan Komisaris Independen Terhadap Praktik Penghindaran Pajak Pada Perusahaan Yang Terdaftar Di BEI. KOMPARTEMEN, XV(1).
Mulyati, Y., Subing, H. J. T., Fathonah, A. N., & Prameela, A. (2019). Effect of profitability, leverage and company size on tax avoidance. International Journal of Innovation, Creativity and Change, 6(8), 26–35.
Munandar, R. T., Nazar, M. R., & Khairunnisa. (2016). Pengaruh Ukuran Perusahaan , Leverage , Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance. E-Proceeding of Management, 3(3).
Noviyani, E., & Muid, D. (2019). Pengaruh Return on Assets, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap dan Kepemilikan Institusional terhadap Penghindaran Pajak. Diponegoro Journal of Accounting, 8(3).
Octaviana, S., Titisari, K. H., & Chomsatu, Y. (2018). The Effect of Profitability, Firm Size, Sales Growth and CSR Against Tax Avoidance on Companies Listed in BEI Year 2013 – 2016. The 2nd International Conference on Technology, Education, and Social Science 2018, 2018.
Permata Sari, L. L., & Adiwibowo, A. (2017). Pengaruh Corporate Social Responsibility terhadap Penghindaran Pajak Perusahaan. Diponegoro Journal of Accounting, 6(4).
Putranti, P. M., Jati, W., & Tambunan, M. R. (2015). Studi Penghindaran Pajak. In Responsi. Bank Indonesia.
Rima Masrurroch, L., Nurlaela, S., Nikmatul Fajri, R., Akuntansi, J., & Ekonomi, F. (2021). Pengaruh profitabilitas, komisaris independen, leverage, ukuran perusahaan dan intensitas modal terhadap tax avoidance. INOVASI, 17(1).
Silaban, A. C., & Purba, H. (2020). The Effect Of Corporate Social Responsibility Disclosure and Corporate Governance On Tax Avoidance (Empirical Study of Property, Real Estate, and Building Construction Companies that Go Public in Kompas 100 Index 2013-2018). EPRA International Journal of Multidisciplinary Research (IJMR). https://doi.org/10.36713/epra1890
Solihin, S., Saptono, S., Yohana, Y., Yanti, D. R., & Kalbuana, N. (2020). The Influence Of Capital Intensity, Firm Size, And Leverage On Tax Avoidance On Companies Registered In Jakarta Islamic Index. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(03). https://doi.org/10.29040/ijebar.v4i03.1330
Sulaeman, R. (2021). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance). Syntax Idea, 3(2). https://doi.org/10.36418/syntax-idea.v3i2.1050
Swandari, F., & Sadikin, A. (2016). The Effect of Ownership Structure, Profitability, Leverage, and Firm Size on Corporate Social Responsibility (CSR). Binus Business Review, 7(3). https://doi.org/10.21512/bbr.v7i3.1792
Syahputeri, D. A., & Erawati, T. (2021). Pengaruh Size dan Corporate Social Responsibility terhadap Tax Avoidance. Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, 29(1). https://doi.org/10.32477/jkb.v29i1.238
Wulandari, L. A., & Mahpudin, E. (2020). Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Empiris pada perusahaan Manufaktur Sub Sektor Otomotif yang terdaftar di Bursa Efek Indonesia Periode 2012 –2017). Jurnal Co Management. https://journal.ikopin.ac.id/index.php/co-management/article/view/190