Tax risk in automotive manufacturing companies in Indonesia: The effect of tax avoidance with CSR as a moderator
DOI:
https://doi.org/10.54957/educoretax.v5i6.1718Kata Kunci:
Corporate Social Responsibility, Tax Avoidance, Tax RiskAbstrak
This quantitative study aims to determine whether tax avoidance is able to influence the increase in tax risk in the future and whether Corporate Social Responsibility (CSR) is able to moderate the relationship between the two variables. The population in this study is Automotive Manufacturing Companies in Indonesia. By using purposive sampling technique, a sample of 50 observations was obtained with a research period of 2020-2024. By using the STATA 13 testing tool, the results of the study showed that tax avoidance did not have a significant effect on future tax risk and CSR was able to moderate the relationship between the two variables.
Referensi
Al-Hamzi, R. A., & Firmansyah, A. (2024). Apakah Kepemilikan Institusional Memiliki Peran Moderasi dalam Hubungan Penghindaran Pajak dan Risiko Perusahaan?. Jurnal Akuntansi, 13(2), 163-178
Choi, J., & Park, H. (2022). Tax Avoidance, Tax Risk, and Corporate Governance: Evidence from Korea. Sustainability, 14(1), 469. https://doi.org/10.3390/su14010469
Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. Pacific sociological review, 18(1), 122-136.
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-Run Corporate Tax Avoidance. The Accounting Review, 83(1), 61–82. https://doi.org/10.2308/accr.2008.83.1.61.
Ghozali, I. (2016). Aplikasi analisis multivariate dengan program IBM SPSS 21. Badan Penerbit Diponegoro.
Gravelle, J. G. (2015). Tax havens: international tax avoidance and evasion. Corporate and International Taxation: Analyses and Reforms, 89– 136.
Guenther, D. A., Matsunaga, S. R., & Williams, B. M. (2016). Is Tax Avoidance Related to Firm Risk? The Accounting Review, 92(1), 115–136. https://doi.org/10.2308/accr-51408
Hidayat, F. A., & Novita, S. (2023). Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance. Owner: Riset Dan Jurnal Akuntansi, 7(3), 2555-2565.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. In Corporate Governance (pp. 77–132). Gower.
Kotler, Philip and Lee, Nancy. (2005). Corporate Social Responsibility: Doing The Most Good For Your Company And Your Cause. New Jersey: John Wiley & Sons.
Lin, X., Liu, M., So, S., & Yuen, D. (2019). Corporate social responsibility, firm performance and tax risk. Managerial Auditing Journal, 34(9), 1101–1130. doi:10.1108/maj-04-2018-1868
Liu, M., & Lu, W. (2019). Corporate social responsibility, firm performance, and firm risk: the role of firm reputation. Asia-Pacific Journal of Accounting & Economics, 1–21.
Mangoting, Y., Yuliana, O. Y., Effendy, J., Hariono, L., & Lians, V. M. (2021). The effect of tax risk on tax avoidance (Doctoral dissertation, Petra Christian University).
Melinda, O. G., & Syafruddin, M. (2021). Pengaruh Csr Dan Kinerja Perusahaan Terhadap Risiko Pajak. Diponegoro Journal of Accounting, 10(2). Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/31034
Nasional.kontan.co.id. (2022). Sengketa pajak Toyota Motor menanti palu hakim. Nasional.Kontan.Co.Id. https://nasional.kontan.co.id/news/sengketa-pajak-toyota-motor-menanti-palu-hakim.
Neuman, S. S., Omer, T.C., & Schmidt, A.P. (2020). Assessing Tax Risk: Practitioner Perpectives. Contemporary Accounting Research, 37(3), 1788-1827. https://doi.org/10.1111/1911-3846.12556
Onu, D., Oats, L., Kirchler, E., & Hartmann, A. J. (2019). Gaming the system: An investigation of small business owners’ attitudes to tax avoidance, tax planning, and tax evasion. Games, 10(4), 46.
Rahma, A. A., Pratiwi, N., Mary, H., & Indriyenni, I. (2022). Pengaruh Capital Intensity, Karakteristik Perusahaan, Dan CSR Disclosure Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur. Owner: Riset Dan Jurnal Akuntansi, 6(1), 677-689.
Rahma, A. A., & Aldi, F. . (2020). The Importance of Commissioners Board Diversity in CSR Disclosures. International Journal of Economics Development Research (IJEDR), 1(2), 136 149. https://doi.org/10.37385/ijedr.v1i2.66
Ratu, M. K., & Meiriasari, V. (2021). Analisis Pengaruh Corporate Social Responsibility, Corporate Risk, Capital Intensity Dan Profitability Terhadap Tax Avoidance. Jurnal Ilmiah Ekonomi Global Masa Kini, 12(2), 127-130.
Sihono, A., & Febyansyah, A. (2023). Tax Avoidance dan Tax Risk: Peran Moderasi dari Corporate Governance. Reviu Akuntansi dan Bisnis Indonesia, 7(1), 1-16. https://10.18196/rabin.v7i1.16631
Turwanto, T., & Alfan, F. A. (2022). Pengaruh Income Shifting Incentives Dan Penggunaan Auditor Terhadap Penghindaran Pajak. Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, 4(1), 43–62. https://doi.org/10.52869/st.v4i1.144
Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2020). Corporate tax avoidance: A literature review and research agenda. Journal of Economic Surveys, 34(4), 793-811. https://doi.org/10.1111/joes.12347
Warastri, R. M. G., & Suryaningrum, D. H. (2022). Pengaruh tax avoidance, tax reporting aggressiveness, dan tax risk terhadap risiko perusahaan. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(2), 895–908. https://doi.org/10.32670/fairvalue.v5i2.2081
Wardhana, M. D., Arieftiara, D., & Setiawan, A. (2021). Pengaruh capital intensity, corporate social responsibility, dan environmental uncertainty terhadap tax avoidance. Equity, 24(2), 157-174.
Wijaya, S., & Rahayu, F. D. (2021). Pengaruh agresivitas transfer pricing, penggunaan negara lindung pajak, dan kepemilikan institusional terhadap penghindaran pajak. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 16(2), 245-264.
Winarno, W. A., Kustono, A. S., Effendi, R., Mas' ud, I., & Wardhaningrum, O. A. (2021). Corporate Social Responsibility and Tax Avoidance: Evidence from Indonesia. AKRUAL: Jurnal Akuntansi, 13(1), 69-82.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 Emilia Eni Anjarwati, Ferry Irawan
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
