Email this article 
(Universitas Pelita Harapan (UPH) Medan)(2) Jony Jony
(Universitas Pelita Harapan (UPH) Medan, Indonesia)(3) Rossy Pratiwy Sihombing
(Universitas Negeri Medan)*corresponding author
AbstractThis study aims to examine the effect of Corporate Social Responsibility, Good Corporate Governance with proxy (board of commissioners, audit committee), and firm size towards tax avoidance. The population in this study is the Consumer Goods Industries listed in Indonesia Stock Exchange in 2015 until 2019. The sample was determined by the purposive sampling method and obtain 16 companies. Type of data used was secondary data obtained from www.idx.co.id and corporate websites. The method of analysis used is multiple regression analysis. The results of study show that Corporate Social Responsibility has significant effect on tax avoidance, where the significant value is 0.001 < 0.05. Good Corporate Governance with proxy (board of commissioners has significant effect on tax avoidance where the significant value is 0,032 < 0.05, audit committee does not have significant effect on tax avoidance where the significant value are 0.839 < 0.05), firm size does not have significant effect on tax avoidance, where the significant value are 0.874 > 0.05. Simultaneous test is known that the significance value (α) 0.009 < 0.05 with a calculated value of fcount 3,767 < ftable 2.76 which means that independent variables corporate social responsibility, good corporate governance with proxy by the board of commissioners and audit committee, firm size has a significant influence together (simultaneous) on tax avoidance. While the coefficient of determination in this study can be explained that variations of independent variables corporate social responsibility, good corporate governance with proxy by the board of commissioners and audit committees, firm size can explain the variation of variable dependent tax avoidance is 47%. While the rest (100% – 47% = 53 %) is a variation of other variables that affect tax avoidance that was not found in this study. KeywordsCorporate Social Responsibility, Good Corporate Governance, Firm Size, Tax Avoidance
|
DOIhttps://doi.org/10.29099/ijair.v6i1.2.491 |
Article metrics10.29099/ijair.v6i1.2.491 Abstract views : 195 | PDF views : 49 |
Cite |
Full Text Download
|
References
Alviyani, K., Surya, R. A. S., & Rofika. (2016). Pengaruh Corporate Governance, Karakter Eksekutif, Ukuran Perusahaan, dan Leverage Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Pada Perusahaan Pertanian dan Pertambangan Yang Terdaftar Di Bei Tahun 2011-2014). Jom Fekon, 3(1), 2540–2554
Act Consulting. (2018). Apa itu Good Corporate Governance - ACT Consulting. In Actconsulting.co. https://actconsulting.co/apa-itu-good-corporate-governance/
Adestian, Y. (2015). Pengaruh Dewan Komisaris, Dewan Direksi, Dewan Komisaris Independen, Komite Audit Dan Ukuran Perusahaan Pada Kinerja Perusahaan Yang Listing Di Bei Pada Tahun 2012-2014. Jurnal Bisnis Dan Manajemen, 1–13.
Agatha, B. R., Nurlaela, S., & Samrotun, Y. C. (2020). Kepemilikan Manajerial, Institusional, Dewan Komisaris Independen, Komite Audit dan Kinerja Keuangan Perusahaan Food and Beverage. E-Jurnal Akuntansi, 30(7), 1811. https://doi.org/10.24843/eja.2020.v30.i07.p15
Antari dan Setiawan. (2020). Pengaruh Profitabilitas, Leverage dan Komite Audit pada Tax Avoidance. E-Jurnal Akuntansi,Vol.30N0.10,Oktober 2020, 30(10), 2591. https://doi.org/10.24843/eja.2020.v30.i10.p12
Damayanti, F., & Susanto, T. (2016). Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan Dan Return on Assets Terhadap Tax Avoidance. Esensi, 5(2), 187–206. https://doi.org/10.15408/ess.v5i2.2341
Dewi, G. A. P., & Sari, M. M. R. (2015). Pengaruh Insentif Eksekutif , Corporate Risk Dan Corporate Governance Pada Tax Avoidance. Jurnal Akuntansi, Universitas Udayana, 50–67.
Eksandy, A. (2017). Pengaruh Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Pada Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2010-2014). Competitive Jurnal Akuntansi Dan Keuangan, 1(1), 1. https://doi.org/10.31000/competitive.v1i1.96
Ernawati, S., Chandrarin, G., & Respati, H. (2019). Analysis of the Effect of Profitability, Company Size and Leverage on Tax Avoidance (Study on Go Public Companies in Indonesia). International Journal of Advances in Scientific Research and Engineering, 05(10), 74–80. https://doi.org/10.31695/ijasre.2019.33547
Gerardo B. S. Dewangga, A. B. (2020). Analisis Corporate Social Responsibility Dalam Aspek Perpajakan Dan Pengaruhnya Terhadap Penghindaran Pajak. Jurnal Ekonomi, 25(3), 431. https://doi.org/10.24912/je.v25i3.694
Hatane Semuel, & Elianto Wijaya. (2008). Corporate Social Responsibility, Purchase Intention Dan Corporate Image Pada Restoran Di Surabaya Dari Perspektif Pelanggan. Jurnal Manajemen Pemasaran, 3(1), 35–54. http://puslit2.petra.ac.id/ejournal/index.php/mar/article/view/18079
Handayani, R. (2017). Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional dan Corporate Social Responsibility terhadap Tax Avoidance di Perusahaan Perbankan. Jurnal Ilmiah Akuntansi, 8(3), 114–131.
Hapsari Ardianti, P. N. (2019). Profitabilitas, Leverage, dan Komite Audit Pada Tax Avoidance. E-Jurnal Akuntansi, 26(2019), 2020. https://doi.org/10.24843/eja.2019.v26.i03.p13
Hantono.2020. Metodologi Penelitian Skripsi dengan Aplikasi SPSS. Yogyakarta : Deepublish.
Ibu Sri Mulyani Jangan Lengah, Awas Praktik Penghindaran Pajak Korporasi! - Ekonomi Bisnis. (n.d.).
Komite Nasional Kebijakan Governance. 2006. Pedoman umum good corporate governance indonesia. Jakarta.
Makhfudloh, F., Herawati, N., & Wulandari, A. (2018). Pengaruh Corporate Social Responsibility terhadap Perencanaan Agresivitas Pajak. Jurnal Akuntansi Dan Bisnis, 18(1), 48. https://doi.org/10.20961/jab.v18i1.235
Megawati ; Dermawan, E. S. (2019). Analisis pengaruh firm size , firm age , leverage , dan growth terhadap kinerja perusahaan. Jurnal Multiparadigma Akuntansi, I(3), 666–674.
Menggali Isu Penghindaran Pajak dari Beragam Perspektif. (n.d.). https://news.ddtc.co.id/menggali-isu-penghindaran-pajak-dari-beragam-perspektif-21670?page_y=698
Ningrum, A. K., Suprapti, E., & Hidayat Anwar, A. S. (2018). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance Dengan Gender Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016). BALANCE: Economic, Business, Management and Accounting Journal, 15(01). https://doi.org/10.30651/blc.v15i01.1260
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
Sugiyarti, S. M. P. L. (2017). Pengaruh Intensitas Aset Tetap, Pertumbuhan Penjualan Dan Koneksi Politik Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012–2016). Jurnal Riset Akuntansi Dan Keuangan, 5(3), 1625–1642. https://doi.org/10.17509/jrak.v5i3.9225
Setiawati, F., & Adi, P. H. (2020). Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance pada Perusahaan Manfaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2014-2017. Jurnal Ilmiah Akuntansi Dan Keuangan, 9(2), 105–116. https://doi.org/10.32639/jiak.v9i2.451
Tandean, V. A. (2016). Good Corporate Governance Dan Ukuran Perusahaan Pengaruhnya Pada Tax Avoidance. Jurnal Ilmiah Akuntansi Dan Bisnis, 11(1), 54–62. https://doi.org/10.24843/jiab.2016.v11.i01.p07
Tata Kelola Perusahaan yang Baik. (2019). In Wikipedia. https://id.wikipedia.org/wiki/Tata_kelola_perusahaan_yang_baik
Undang-Undang No.40. 2007.Tentang Perseroan Terbatas.
Watson, L. (2012). Corporate Social Responsibility and Tax Aggressiveness: An Examination of Unrecognized Tax Benefits. SSRN Electronic Journal, 18, 529–556. https://doi.org/10.2139/ssrn.1760073
Windaryani, I. G. A. I., & Jati, I. K. (2020). Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance. E-Jurnal Akuntansi, 30(2), 375. https://doi.org/10.24843/eja.2020.v30.i02.p08
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
________________________________________________________
International Journal Of Artificial Intelligence Research
Organized by: Departemen Teknik Informatika STMIK Dharma Wacana
Published by: STMIK Dharma Wacana
Jl. Kenanga No.03 Mulyojati 16C Metro Barat Kota Metro Lampung
Email: jurnal.ijair@gmail.com
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.