Pengaruh Tata Kelola, Kesulitan Keuangan, Pengungkapan CSR Terhadap Penghindaran Pajak Dengan Diversitas Gender Sebagai Pemoderasi
DOI:
https://doi.org/10.54957/educoretax.v3i2.384Kata Kunci:
Audit committee, Corporate social responsibility disclosure, Financial distress, Gender diversity, Independent commissioner, Tax avoidanceAbstrak
Penelitian ini bertujuan untuk menguji peran keragaman gender dalam memoderasi pengaruh corporate governance, financial distress, dan pengungkapan CSR terhadap penghindaran pajak. Purposive sampling digunakan untuk mengumpulkan data dari 65 sampel dan 390 observasi dari tahun 2014 hingga 2019 pada perusahaan sektor manufaktur yang diperdagangkan di Bursa Efek Indonesia. Hasil pengujian membawa kita pada kesimpulan sebagai berikut: (1) kesulitan keuangan secara signifikan meningkatkan penggelapan pajak; dan (2) tata kelola perusahaan yang diwakili oleh komisaris independen menurunkan penggelapan pajak secara signifikan. Komite audit dan pengungkapan CSR, dua pilar tata kelola perusahaan, memiliki dampak yang dapat diabaikan terhadap penghindaran pajak. Selain itu, pengaruh komisaris independen dan pengungkapan CSR terhadap penghindaran pajak tidak dimitigasi oleh keragaman gender. Akan tetapi, diversitas gender mampu memperlemah pengaruh positif kesulitan keuangan dan memperkuat pengaruh negatif komite audit terhadap penghindaran pajak.
Referensi
Adams, R. B., & Ferreira, D. (2009). Women in the boardroom and their impact on governance and performance. Journal of Financial Economics, 94(2), 291–309. https://doi.org/10.1016/j.jfineco.2008.10.007
Alifianti, R., Putri, H., & Chariri, A. (2017). Pengaruh financial distress dan good corporate governance terhadap praktik tax avoidance pada perusahaan manufaktur. Diponegoro Journal of Accounting, 6(2), 56–66. https://ejournal3.undip.ac.id/index.php/accounting/article/view/18242
Alsaadi, A. (2020). Financial-tax reporting conformity, tax avoidance and corporate social responsibility. Journal of Financial Reporting and Accounting, 18(3), 639–659. https://doi.org/10.1108/JFRA-10-2019-0133
Betz, M., O’Connell, L., & Shepard, J. M. (1989). Gender differences in proclivity for unethical behavior. Citation Classics from The Journal of Business Ethics: Celebrating the First Thirty Years of Publication, 321–324. https://doi.org/10.1007/978-94-007-4126-3_20
Boubaker, S., Cellier, A., Manita, R., & Saeed, A. (2020). Does corporate social responsibility reduce financial distress risk? Economic Modelling, 91, 835–851. https://doi.org/10.1016/j.econmod.2020.05.012
Breliastiti, R., Putri, S., & Valentina, S. (2020). Penerapan CGG dan dampaknya pada penerapan CSR (Perusahaan Pemenang IICG- ASEAN CG SCORECARD ). Jurnal Akuntansi Bisnis, 13(2), 66–77. http://dx.doi.org/10.30813/jab.v13i2.2207
Cheng, C. H., Chan, C. P., & Sheu, Y. J. (2019). A novel purity-based k nearest neighbors imputation method and its application in financial distress prediction. Engineering Applications of Artificial Intelligence, 81(October 2017), 283–299. https://doi.org/10.1016/j.engappai.2019.03.003
Cita, I. G. A., & Supadmi, N. L. (2019). Pengaruh financial distress dan good corporate governance pada praktik tax avoidance. E-Jurnal Akuntansi, 29, 912–927. shorturl.at/gsBX9
Cobham, A., & Janský, P. (2018). Global distribution of revenue loss from corporate tax avoidance: re-estimation and country results. Journal of International Development, 30(2), 206–232. https://doi.org/10.1002/jid.3348
Cook, A., & Glass, C. (2018). Women on corporate boards: Do they advance corporate social responsibility? Human Relations, 71(7), 897–924. https://doi.org/10.1177/0018726717729207
Dewi, A. S., & Fernando, R. T. (2020). Dewan komisaris independen dan komite audit sebagai faktor yang menentukan kinerja keuangan perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2013-2017. Jurnal Pundi, 4(1), 1–12. https://doi.org/10.31575/jp.v4i1.220
Ellyanti, & Setyawan, I. R. (2019). Peran diversitas gender terhadap pengambilan keputusan pendanaan pada perusahaan indeks kompas 100. Jurnal Manajerial Dan Kewirausahaan, I(3), 420–429. http://journal.untar.ac.id/index.php/JMDK/article/view/5352
Feizi, M., Panahi, E., Keshavarz, F., Mirzaee, S., & Mosavi, S. M. (2016). The impact of the financial distress on tax avoidance in listed firms: evidence from Tehran Stock Exchange (TSE). International Journal of Advance Biotechnology and Reseacrh (IJBR), 7, 373–382.
Freeman, R. E. (2010). Strategic management: A stakeholder approach. Cambridge University Press.
Friedman, M. (1970). The social responsibility of business is to increase its profits. Corporate Social Responsibility, 31–35. https://doi.org/10.1007/978-3-540-70818-6_14
Glass, C., Cook, A., & Ingersoll, A. R. (2016). Do women leaders promote sustainability? Analyzing the effect of corporate governance composition on environmental performance. Business Strategy and the Environment, 25(7), 495–511. https://doi.org/10.1002/bse.1879
Gunawan, J. (2017). Pengaruh corporate social responsibility dan corporate governance. Jurnal Akuntansi, 21(3), 425–436. https://doi.org/10.33558/paradigma.v17i2.2315
Habib, A., Costa, M. D., Huang, H. J., Bhuiyan, M. B. U., & Sun, L. (2020). Determinants and consequences of financial distress: review of the empirical literature. Accounting and Finance, 60(S1), 1023–1075. https://doi.org/10.1111/acfi.12400
Handajani, L., Subroto, B., T., S., & Saraswati, E. (2014). Does board diversity matter on corporate social disclosure? An indonesian evidence. Journal of Economics and Sustainable Development, 5(9), 8–16.
Harrison, J. S., & van der Laan Smith, J. (2015). Responsible accounting for stakeholders. Journal of Management Studies, 52(7), 935–960. https://doi.org/10.1111/joms.12141
Hasnati. (2014). Komisaris independen & komite audit : Organ perusahaan yang berperan untuk mewujudkan good corporate governance di Indonesia. Absolute Media.
Hoi, C. K., Wu, Q., & Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review, 88(6), 2025–2059.
Jensen, M. C., & Meckling, W. H. (1976). Theory of firm : managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kim, Y., Park, M. S., & Wier, B. (2012). Is earnings quality associated with corporate social responsibility? Accounting Review, 87(3), 761–796. https://doi.org/10.2308/accr-10209
Landolf, U. (2006). Tax and corporate responsibility. International Tax Review, 26, 6–9.
Lanis, R., Richardson, G., & Taylor, G. (2015). Board of director gender and corporate tax aggressiveness: an empirical analysis. Journal of Business Ethics, 144(3), 577–596. https://doi.org/10.1007/s10551-015-2815-x
Lanis, Roman, & Richardson, G. (2015). Is corporate social responsibility performance associated with tax avoidance? Journal of Business Ethics, 127(2), 439–457. https://doi.org/10.1007/s10551-014-2052-8
Lietz, G. (2013). Tax avoidance vs. tax aggressiveness: A unifying conceptual framework. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2363828
Lindblom, C. K. (1993). The Implications of organisational legitimacy for corporate social performance and disclosure, paper presented to the Critical Perspectives on Accounting Conference.
Luxmawati, F., & Prihantini, F. N. (2020). the effect of corporate social responsibility (CSR) disclosure on tax avoidance with gender as moderating variable in mining companies. Economics and Business Solutions Journal, 4(1), 49. https://doi.org/10.26623/ebsj.v4i1.2242
Mardianti, I. V, & Ardini, L. (2020). Pengaruh CSR, profitabilitas, kepemilikan asing, dan intensitas modal terhadap penghindaran pajak. Jurnal Ilmu Dan Riset …, 1–24. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2854
Mulyani, S., Wijayanti, A., & Masitoh, E. (2018). Pengaruh tata kelola perusahaan terhadap tax avoidance. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 3(1), 322–340. https://doi.org/10.31093/jraba.v3i1.91
Ningrum, A. K., Suprapti, E., & Hidayat Anwar, A. S. (2018). Pengaruh pengungkapan corporate social responsibility terhadap tax avoidance dengan gender sebagai variabel moderasi. BALANCE: Economic, Business, Management and Accounting Journal, 15(01). https://doi.org/10.30651/blc.v15i01.1260
Parker, L. (1986). Polemical themes in social accounting: a scenario for standard setting. Advances in Public Interest Accounting, 1, 67–93.
Radifan, R., & Yuyetta, E. N. A. (2015). Analisis pengaruh mekanisme good corporate governance terhadap kemungkinan financial distress. 1–71. http://eprints.undip.ac.id/46525/.
Rahman, B., & Cheisviyanny, C. (2020). Pengaruh kualitas pengungkapan corporate social responsibility, gender dewan direksi, dan gender dewan komisaris terhadap tax aggressive. Jurnal Eksplorasi Akuntansi, 2(2), 2740–2756. http://jea.ppj.unp.ac.id/index.php/jea/article/view/243
Rahmawati, A., Endang, M. G. W., & Agusti, R. R. (2016). Pengaruh pengungkapan corporate social responsibility dan corporate governance terhadap tax avoidance. Jurnal Perpajakan, 10(1), 1–9. http://perpajakan.studentjournal.ub.ac.id/index.php/perpajakan/article/view/291
Rani, P. (2017). Pengaruh ukuran perusahaan, financial distress, komite audit, dan komisaris independent terhadap tax avoidance (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Jurnal Akuntansi Dan Keuangan, 6(2), 16–30. https://journal.budiluhur.ac.id/index.php/akeu/article/view/420
Ratmono, D., & Juliarto, A. (2019). Disclosure of corporate social responsibility (CSR) as a means of legitimacy: it’s impact on the level of tax aggresiveness. International Journal of Civil Engineering and Technology (IJCIET), 10(8), 101–111. https://ssrn.com/abstract=3450308
Ratmono, D., & Sagala, W. M. (2015). Pengungkapan corporate social responsibility (CSR) sebagai sarana legitimasi: dampaknya terhadap tingkat agresivitas pajak. Jurnal Nominal, 4(2), 16–30. https://doi.org/10.21831/nominal.v4i2.7997
Rhee, C. S., Woo, S., & Kim, D. H. (2019). The effect of female employment on corporate sustainability in terms of tax avoidance. Sustainability (Switzerland), 12(1), 1–15. https://doi.org/10.3390/su12010140
Richardson, G., Lanis, R., & Taylor, G. (2015). Financial distress, outside directors and corporate tax aggressiveness spanning the global financial crisis: An empirical analysis. Journal of Banking and Finance, 52, 112–129. https://doi.org/10.1016/j.jbankfin.2014.11.013
Richardson, G., Taylor, G., & Lanis, R. (2013). The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 32(3), 68–88. https://doi.org/10.1016/j.jaccpubpol.2013.02.004
Richardson, G., Taylor, G., & Lanis, R. (2015). The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia. Economic Modelling, 44, 44–53. https://doi.org/10.1016/j.econmod.2014.09.015
Sadjiarto, A., Hartanto, S., . N., & Octaviana, S. (2020). Analysis of the effect of business strategy and financial distress on tax avoidance. Journal of Economics and Business, 3(1). https://doi.org/10.31014/aior.1992.03.01.193
Sari, D. M. P. (2020). Jadi Komisaris Garuda Indonesia, Apa yang Akan Dilakukan Yenny Wahid? https://nasional.kompas.com/read/(2020)/01/23/17413461/jadi-komisaris-garuda-indonesia-apa-yang-akan-dilakukan-yenny-wahid
Setiawan, D. A. (2020). Ini Realisasi Pajak 2019 per Sektor Usaha, Manufaktur Terkontraksi. https://news.ddtc.co.id/ini-realisasi-pajak-2019-per-sektor-usaha-manufaktur-terkontraksi-18317?page_y=0
Soliman, M., & Ragab, A. A. (2014). Audit committee effectiveness, audit quality and earnings management: an empirical study of the listed companies in Egypt. Research Journal of Finance and Accounting, 5(2), 155–166. https://doi.org/10.2139/ssrn.2315355
Suchman, M. C. (1995). Managing legitimacy: strategic and institutional approaches. The Academy of Management Review, 20(3), 571–610. https://doi.org/10.5465/amr.1995.9508080331
Susilo, R. (2017). Indonesia Masuk Peringkat ke-11 Penghindaran Pajak Perusahaan, Jepang No. 3. https://www.tribunnews.com/internasional/2017/11/20/indonesia-masuk-peringkat-ke-11-penghindaran-pajak-perusahaan-jepang-no3
Suwiknyo, E. (2020). Kalah dari Tokelau dan Samoa, Rasio Pajak Indonesia Paling Rendah Se-Asia Pasifik. https://ekonomi.bisnis.com/read/(2020)0724/259/1270254/kalah-dari-tokelau-dan-samoa-rasio-pajak-indonesia-paling-rendah-se-asia-pasifik
Toarik, M. (2017). Grant Thornton: Jumlah Pemimpin Wanita Perusahaan Indonesia Terbesar se-Asia Pasifik. https://www.beritasatu.com/mashud-toarik/ekonomi/424849/grant-thornton-jumlah-pemimpin-wanita-perusahaan-indonesia-terbesar-seasia-pasifik
Triyanti, N. W., Titisari, K. H., & Dewi, R. R. (2020). Pengaruh profitabilitas, size, leverage, komite audit, komisaris independen dan umur perusahaan terhadap tax avoidance. Jurnal Ilmiah Universitas Batanghari Jambi, 20(1), 113. https://doi.org/10.33087/jiubj.v20i1.850
Wahyudi, D. (2015). Analisis empiris pengaruh aktifitas corporate social responsibility (CRS) terhadap penghindaran pajak di Indonesia. Proceeding Pertemuan Ilmiah Tahunan (PIT) Nasional Ke-2, 131–144. shorturl.at/bruwQ
Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2019). Corporate tax avoidance: a literature review and research agenda. Journal of Economic Surveys, 34(4), 793–811. https://doi.org/10.1111/joes.12347
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2023 Yulinda Oktarina
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
