COULD EARNING MANAGEMENT MODERATE THE EFFECT OF CSR, GCG AND LEVERAGE TOWARDS TAX AGGRESIVENESS?
DOI:
https://doi.org/10.31933/dijdbm.v3i2.1204Keywords:
Tax Aggressiveness, CSR, Leverage, GCG, Earning ManagementAbstract
Tax is the biggest income in Indonesia, however taxpayers assume that tax is an additional expense for corporate so that taxpayers carry out tax aggressive behavior in order to reduce their tax expense. Purpose of this research is to test empirically the effect of CSR disclosure, leverage, and GCG disclosure towards tax aggressiveness moderated by earning management in mining industry registered in the Indonesian stock exchange for the period 2014-2019. Method of sample selection used purposive sampling and obtained 14 corporates with observations total of 84. Panel data regression analysis applied in this study used the help of Eviews version 12. Based on the results of hypothesis test, it is stated that the corporate social responsibility disclosure, leverage and good corporate governance disclosure have no effect on tax aggressiveness. Likewise, after being moderated by earning management, the results show that earning management is not able to moderate the effect of disclosure of corporate social responsibility towards tax aggressiveness, while earning management is able to moderate the effect of leverage and good corporate governance disclosure towards tax aggressiveness.
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Setyoningrum, D. and Zulaikha, Z. (2019) ‘Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Leverage, dan Struktur Kepemilikan Terhadap Agresivitas Pajak’, Diponegoro Journal of Accounting, 8(3).
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Yuwono, Y. and Fuad, F. (2019) ‘Pengaruh Corporate Governance Dan Kompensasi Eksekutif Terhadap Agresivitas Pajak’, Diponegoro Journal of Accounting, 8(3).
Andhari, P. A. S. and Sukartha, I. M. (2017) ‘Pengaruh pengungkapan corporate social responsibility, profitabilitas, inventory intensity, capital intensity dan leverage pada agresivitas pajak’, E-Jurnal Akuntansi, 18(3), pp. 2115–2142.
Apriyani and Harnovinsah (2019) ‘The Effect of Good Corporate Governance Principles Application, Corporate Social Responsibility Disclosure and Leverage Ratio on Tax Aggresiveness’, International Journal of Business and Management Invention, 8(7). Available at: www.ijbmi.org.
Ariawan, I. M. A. R. and Setiawan, P. E. (2017) ‘Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, Profitabilitas dan Leverge Terhadap Tax Avoidance’, E-Jurnal Akuntansi, 18(3), pp. 1831–1859.
Arifin, I. S. and Rahmiati, A. (2020) ‘The relationship between corporate social responsibility and tax aggressiveness: An Indonesian study’, International Journal of Innovation, Creativity and Change, 13(4), pp. 645–663.
atun Kariimah, M. and Septiowati, R. (2019) ‘Pengaruh Manajemen Laba dan Rasio Likuiditas Terhadap Agresivitas Pajak’, Jurnal Akuntansi Berkelanjutan Indonesia, 2(1), p. 17.
Christiawan, A. (2016) ‘Analisis Pengaruh Corporate Governance, Corporate Social Responsibility, Dan Leverage Terhadap Praktik Penghindaran Pajak (Studi Empiris Di Bursa Efek Indonesia Periode 2012-2014)’. Universitas Muhammadiyah Surakarta.
DDTCNews, R. (2019) Duh, 6 Perusahaan Teknologi AS Dituduh Hindari Pajak secara Agresif. Available at: https://news.ddtc.co.id/duh-6-perusahaan-teknologi-as-dituduh-hindari-pajak-secara-agresif-18007.
Diri, M. E. (2017) Introduction to Earnings Management. United Kingdom: Springer International Publishing. Available at: https://books.google.co.id/books?id=b9sxDwAAQBAJ.
Ekananda, M. (2016) Analisis Ekonometrika Data Panel. 2nd edn. Jakarta: Mitra Wacana Media.
Fauziah, F. (2017) Kesehatan Bank, Kebijakan Deviden, dan Nilai Perusahaan. 1st edn. Samarinda: Pustaka Horizon.
Golot, S. and Jaya, P. (2023) Tentang pajak: Tentang pajak. PT sinar terang (Tentang pajak). Available at: https://books.google.co.id/books?id=VQpNDwAAQBAJ.
Hartawan, T. (2019) Indonesia Berpotensi Kehilangan Pajak Rp. 390,5 Miliar. Available at: https://koran.tempo.co/read/ekonomi-dan-bisnis/448192/indonesia-berpotensi-kehilangan-pajak-rp-3905-miliar.
Jones, J. J. (1991) ‘Earnings management during import relief investigations’, Journal of accounting research, 29(2), pp. 193–228.
Kamayanti, A. (2019) Akuntansi Keperilakuan: Telaah Role Play, Latihan dan Desain Riset (Pembelajaran Dialogis). Malang: Penerbit Peneleh. Available at: https://books.google.co.id/books?id=yDsAEAAAQBAJ.
Kartini, D. (2020) Corporate Social Responsibility. 3rd edn. Edited by Wildan. Bandung: Refika Aditama.
Kurniawati, E. (2019) ‘Pengaruh Corporate Social Responsibility, Likuiditas, Dan Leverage Terhadap Agresivitas Pajak’, Profita: Komunikasi Ilmiah dan Perpajakan, 12(3), pp. 408–419.
Mardiasmo (2019) Perpajakan. Revisi. Yogyakarta: ANDI.
Narimawati, U. et al (2020) Metode Penelitian dalam Implementasi Ragam Analisis: untuk Penulisan Skripsi, Tesis, dan Disertasi. Yogyakarta: Penerbit Andi. Available at: https://books.google.co.id/books?id=rV0MEAAAQBAJ.
Nurbaiti, S. R. and Bambang, A. N. (2017) ‘Faktor–faktor yang mempengaruhi partisipasi masyarakat dalam pelaksanaan program Corporate Social Responsibility (CSR)’, in Proceeding Biology Education Conference, pp. 224–228.
Octaviani, R. R. and Sofie, S. (2019) ‘Pengaruh Good Corporate Governance, Capital Intensity, Leverage, dan Financial Distress terhadap Agresivitas Pajak’, Jurnal Akuntansi Trisakti, 5(2), pp. 253–268.
Putra, R. D. and Suryani, E. (2018) ‘Pengaruh Manajemen Laba, Leverage Dan Likuiditas Terhadap Agresivitas Pajak (studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Periode 2012-2016)’, eProceedings of Management, 5(3).
Rengganis, M. Y. and Putri, I. A. D. (2018) ‘Pengaruh Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak’, E-Jurnal Akuntansi, 24(2), pp. 871–898.
Scott, W. R. (2014) Financial Accounting Theory. London: Pearson. Available at: https://books.google.co.id/books?id=4oZxngEACAAJ.
Sekaran, U. (2019) Metode Penelitian Untuk Bisnis. 6th edn. Jakarta: Salemba Empat.
Setyawan, S. et al (2019) ‘Kebijakan Keuangan Dan Good Corporate Governance Terhadap Agresivitas Pajak’, Jurnal Reviu Akuntansi dan Keuangan, 9(3), pp. 327–342.
Setyoningrum, D. and Zulaikha, Z. (2019) ‘Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Leverage, dan Struktur Kepemilikan Terhadap Agresivitas Pajak’, Diponegoro Journal of Accounting, 8(3).
Sri Wahyuni Nur, S. E. M. A. (2020) Akuntansi Dasar: Teori dan Teknik Penyusunan Laporan Keuangan. Edited by Indrayani. Makassar: Cendekia Publisher. Available at: https://books.google.co.id/books?id=li0PEAAAQBAJ.
Sugianto, D. (2019) Mengenal soal Penghindaran Pajak yang Dituduhkan ke Adaro. Available at: https://finance.detik.com/berita-ekonomi-bisnis/d-4612708/mengenal-soal-penghindaran-pajak-yang-dituduhkan-ke-adaro.
Sunarsih, S. (2017) ‘Pengaruh Manajemen Laba Terhadap Pengungkapan Corporate Social Responsibility (CSR) Dengan Mekanisme Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII)’, Aplikasia: Jurnal Aplikasi Ilmu-ilmu Agama, 17(1), pp. 33–48.
Tricker, B. (2019) Corporate Governance: Principles, Policies, and Practices. 4th edn. United Kingdom: Oxford University Press. Available at: https://books.google.co.id/books?id=8guXDwAAQBAJ.
Yuliawati (2019) Gelombang Penghindaran Pajak dalam Pusaran Batubara. Available at: https://katadata.co.id/yuliawati/indepth/5e9a554f7b34d/gelombang-penghindaran-pajak-dalam-pusaran-batu-bara.
Yuwono, Y. and Fuad, F. (2019) ‘Pengaruh Corporate Governance Dan Kompensasi Eksekutif Terhadap Agresivitas Pajak’, Diponegoro Journal of Accounting, 8(3).
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