Mekanisme Kualitas Audit dan Implementasi CSR dalam Mengurangi Tax Aggressive
DOI:
https://doi.org/10.38043/jiab.v8i2.5112Keywords:
Agresivitas Pajak, Kualitas Audit, CSRAbstract
Penghasilan negara yang paling dominan bersumber dari pajak. Agresivitas pajak merupakan upaya yang dilakukan perusahaan guna menekan beban pajak yang perlu mereka bayarkan. Pemerintah menganggap pajak sebagai sumber pendanaan pembangunan yang sangat penting. Di sisi lain, dunia usaha justru memandang pajak sebagai beban yang dapat mengurangi keuntungannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas audit dan corporate social responsibility (CSR) terhadap agresivitas pajak. Penelitian ini dilakukan pada perusahaan property dan real estate yang tercatat di Bursa Efek Indonesia tahun 2020 – 2022. Jenis metode penelitian yang digunakan ini ialah metode kuantitatif dengan purposive sampling yang digunakan sebagai metode penentuan sampel. Analisis regresi linier berganda merupakan metode analisis data yang digunakan pada penelitian ini. Hasil dari penelitian ini menunjukkan bahwa baik kualitas audit tidak berpengaruh terhadap agresivitas pajak, sedangkan Corporate Social Responsibility (CSR) berpengaruh negatif terhadap agresivitas pajak.
Downloads
References
Ambarsari, D., Pratomo, D., & Kurnia. (2019). Pengaruh Ukuran Dewan Komisaris, Gender Diversity pada Dewan, dan Kualitas Auditor Eksternal terhadap Agresivitas Pajak (Studi pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017). Kompartemen: Jurnal Ilmiah Akuntansi, XVII(2), 142157. https://doi.org/10.17509/jaset.v10i2.14991
Atwa, R., Bsoul, R., Kharabsheh, B., & Azzam, M. (2022). The Association between Accounting Conservatism and Cash Holding, Dividends and Leverage. Academic Journal of Interdisciplinary Studies, 11(4), 203213. https://doi.org/10.36941/ajis-2022-0109
Baiardi, D., Profeta, P., Puglisi, R., & Scabrosetti, S. (2018). Tax policy and economic growth: does it really matter? International Tax and Public Finance, 26(2), 282316. https://doi.org/10.1007/s10797-018-9494-3
Bolgorian, M., & Mayeli, A. (2020). Accounting conservatism and money laundering risk. Accounting Research Journal, 33(2), 343361. https://doi.org/10.1108/ARJ-12-2018-0221
Cui, J., Jo, H., & Na, H. (2018). Does Corporate Social Responsibility Affect Information Asymmetry? Journal of Business Ethics, 148(3), 549572. https://doi.org/10.1007/s10551-015-3003-8
Defond, M. L., & Subramanyam, K. R. (1998). Auditor changes and discretionary accruals. Journal of Accounting and Economics, 25(1), 3567. https://doi.org/10.1016/S0165-4101(98)00018-4
Daz-Snchez, I., Martinez-Conesa, I., & Illueca-Muoz, M. (2023). Regulation, Supervision and Accounting Conservatism: The Interaction of the Three Pillars of Basel II on the Quality of Reported Earnings in Worldwide Banks. Revista de Contabilidad-Spanish Accounting Review, 26(2), 330342. https://doi.org/10.6018/RCSAR.438811
Hajawiyah, A., Kiswanto, K., Suryarini, T., Yanto, H., & Harjanto, A. P. (2022). The bidirectional relationship of tax aggressiveness and CSR: Evidence from Indonesia. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2090207
Harymawan, I., Anridho, N., Minanurohman, A., Ningsih, S., Kamarudin, K. A., & Raharjo, Y. (2023). Do more masculine-faced CEOs reflect more tax avoidance? Evidence from Indonesia. Cogent Business and Management, 10(1), 119. https://doi.org/10.1080/23311975.2023.2171644
Hasan, I., & Wu, Q. (2013). The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis. Accounting Horizons, 27(2), 319346. https://doi.org/10.2139/ssrn.1970102
Hayati, R., & Okmawati, Y. (2019). Analisi Pengaruh Corporate Social Responsibility (CSR) Terhadap Penghindar Pajak Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018. Jurnal Ekonomi Dan Manajemen STIE Dharma Negara, 4(1), 3748. https://stiedharmanegara.ac.id/wp-content/uploads/2021/04/5.-2019-Jurnal-Reillo.pdf
Hong, N. T. P., & My, P. T. T. (2024). Effects of financial characteristics on accounting conservatism of listed companies in Vietnam stock exchange. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2023.2289199
Hsu, A. W.-H., OHanlon, J., & Peasnell, K. (2011). Financial Distress and the Earnings-Sensitivity-Difference Measure of Conservatism. Abacus, 47(3), 284314. https://doi.org/10.1111/j.1467-6281.2011.00342.x
Kartana, I. W., & Wulandari, N. G. A. S. (2018). Pengaruh Karakter Eksekutif, Karakteristik Perusahaan Dan Corporate Governance Terhadap Tax Avoidance. Jurnal KRISNA: Kumpulan Riset Akuntansi, 10(1), 113. http://dx.doi.org/10.22225/kr.10.1.708.1-13
Kristian, M. (2018). Pengaruh Independensi Auditor, Ukuran Kantor Akuntan Publik, dan Professional Judgement Auditor terhadap Kinerja Auditor. Jurnal STEI Ekonomi, 27(2), 208232. https://doi.org/10.36406/jemi.v27i2.135
Kurniawan, R., & Deliza Henny. (2023). Pengaruh Ukuran Perusahaan, Profitabilitas, Agresivitas Pajak, Dan Risk Minimization Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ekonomi Trisakti, 3(1), 20312040. https://doi.org/10.25105/jet.v3i1.16122
Liu, M., & Magnan, M. (2016). Conditional conservatism and the yield spread of corporate bond issues. Review of Quantitative Finance and Accounting, 46(4), 847879. https://doi.org/10.1007/s11156-014-0489-6
Muslim, A. B., & Fuadi, A. (2023). Analisis Penghindaran Pajak Pada Perusahaan Property Dan Real Estate. Jesya, 6(1), 824840. https://doi.org/10.36778/jesya.v6i1.1031
Nguyen, T. T., Duong, C. M., Nguyen, N. T. M., & Bui, H. Q. (2020). Accounting conservatism and banking expertise on board of directors. In Review of Quantitative Finance and Accounting (Vol. 55, Issue 2). Springer US. https://doi.org/10.1007/s11156-019-00851-2
Nikolaev, V. V. (2010). Debt covenants and accounting conservatism. Journal of Accounting Research, 48(1), 5189. https://doi.org/10.1111/j.1475-679X.2009.00359.x
Nurasiah, S., & Riswandari, E. (2023). Pengaruh Konservatisme Akuntansi, Kualitas Audit dan Agresivitas Pajak Terhadap Nilai Perusahaan. Reviu Akuntansi Dan Bisnis Indonesia, 7(1), 219231. https://doi.org/10.18196/rabin.v7i1.16814
Pasko, O., Zhang, L., Oriekhova, A., Hordiyenko, M., & Tkal, Y. (2023). Corporate social responsibility and corporate tax aggressiveness: Evidence of mandatory vs. voluntary regulatory regimes impact. Problems and Perspectives in Management, 21(2), 682700. https://doi.org/10.21511/ppm.21(2).2023.61
Prameswari, S., & Budyastuti, T. (2023). Pengaruh Corporate Social Responsibility, Kualitas Audit, Dan Capital Intensity Terhadap Agresivitas Pajak Di Masa Pandemi. Gorontalo Accounting Journal, 6(1), 47. https://doi.org/10.32662/gaj.v6i1.2667
Putri, A. N. F., & Nuswandari, C. (2023). Determinan Agresivitas Pajak pada Perusahaan Properti Dan Real Estate di Bursa Efek Indonesia. Ekonomis: Journal of Economics and Business, 7(1), 51. https://doi.org/10.33087/ekonomis.v7i1.905
Safitri, N. M., & Subroto, B. (2022). Pengaruh Tata Kelola Perusahaan Dan Kualitas Audit Terhadap Agresivitas Pajak. Tema: Tera Ilmu Akuntansi, 23(2), 4861. https://doi.org/10.21776/tema.23.2.48-61
Sari, C. D., & Rahayu, Y. (2020). Pengaruh Lukuiditas, Leverage, Ukuran Perusahaan, dan Komisaris Independen Terhadap Agresivitas Pajak. Jurnal Ilmu Dan Riset Akuntansi, 9(2), 118.
Shinta, & Sihono, A. (2023). Pengaruh Profitabilitas, Ukuran Perusahaan, Tingkat Utang dan Kualitas Audit Terhadap Agresivitas Pajak. Jurnal Ekonomi Bisnis Dan Manajemen, 1(4), 210222. https://doi.org/10.59024/jise.v1i4.407
Sumiyana, S., Naim, A., Kurniawan, F., & Nugroho, A. H. L. (2023). Earnings management and financial distress or soundness determining CEOs future over- and under-investment decisions. Humanities and Social Sciences Communications, 10(1). https://doi.org/10.1057/s41599-023-01638-6
Wiratmoko, S. (2018). The effect of corporate governance, corporate social responsibility, and financial performance on tax avoidance. The Indonesian Accounting Review, 8(2), 241253. https://doi.org/10.14414/tiar.v8i2.1673
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 I Made Dwi Sumba Wirawan, I Made Dwi Harmana
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
