Pengungkapan Sustainability Report, Corporate Social Responsibility dan Kinerja Perusahaan terhadap Tax Avoidance
DOI:
https://doi.org/10.32534/jpk.v12i2.7197Kata Kunci:
Sustainability Report, Corporate Social Responsibility, Company Performance, Tax AvoidanceAbstrak
Main Purpose Mining companies are encouraged to make detailed disclosures through sustainability reports and implement corporate social responsibility. This research aims to determine effect disclosure of sustainability reports, corporate social responsibility and company performance on tax avoidance.
Method - This research a quantitative approach and data processing using linear regression method with a sample of 10 mineral subsector companies for the 2021-2023 period. The research sample was determined based on the purposive sampling method. This research uses data analysis techniques, namely descriptive statistical, classical assumption and multiple linear regression.
Main Findings - The research findings indicate that the disclosure of the sustainability report and company performance have a significant positive effect on tax avoidance. Corporate social responsibility has a significant negative effect on tax avoidance. Company performance has a positive influence on tax avoidance.
Theory and Practical Implications - The results of this study provide a theoretical contribution by demonstrating that the disclosure of sustainability reports and company performance can have a positive relationship with tax avoidance practices, while CSR shows a negative influence.
Novelty - In previous studies, the relationship between sustainability reports, corporate social responsibility, and company performance has often been discussed partially, considering these aspects in a more holistic manner. The researcher is interested in further exploring the impact of sustainability report disclosure, corporate social responsibility, and company performance on tax avoidance, with a specific and relevant focus on mineral sub-sector mining companies listed on the Indonesia Stock Exchange during the period 2021–2023.
Keywords: sustainability report, corporate social responsibility, Firm Perfomance, tax avoidance.
Unduhan
Referensi
Achmad Hidayat, F., & Novita, S. (2023). Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance. Owner, 7(3), 2555–2565. https://doi.org/10.33395/owner.v7i3.1521
Ainur Rokhmah. (2019). PengaruhTax Avoidance Terhadap Kinerja Perusahaan. https://jurnalfebi.uinsa.ac.id/index.php/JAI/article/view/218/175
Allen & Phillips. (2024). Corporate Equity Ownership, Strategic Alliances and Product Market Relationships. In Forthcoming: JOURNAL OF FINANCE. https://www.researchgate.net/publication/4992565_Corporate_Equity_Ownership_Strategic_Alliances_and_Product_Market_Relationships
Almira, N. P. A. K., & Wiagustini, N. L. P. (2020). Return on Asset, Return on Equity dan Earning Pershare Berpengaruh terhadap Return Saham. E-Jurnal Manajemen Universitas Udayana, 9(3), 1069. https://doi.org/10.24843/ejmunud.2020.v09.i03.p13
Anisa & Pohan. (2024). Pengaruh Economic Disclosure Pada Sustainability Report Dan Good Corporate Governance Terhadap Penghindaran Pajak Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022. Jurnal Ekonomi Trisakti, 4(2), 511–520. http://dx.doi.org/10.25105/jet.v4i2.20840
Aprilliana, Ajitama, Rachman, wahono, & pahala. (2024). Pengaruh Kinerja Perusahaan Terhadap Penghindaran Pajak Melalui Ukuran Perusahaan Pada Perusahaan LQ45 di IDX. Jurnal Ekonomi, Bisnis Dan Industri (EBI), 6. https://jurnal.cic.ac.id/
Arianti, B. F. (2020). The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance. JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION), 4(2), 98. https://doi.org/10.26675/jabe.v4i2.8271
Aryatama, M. I., & Raharja, S. (2021). The Effect of Capital Intensity, Corporate Social Responsibility, and Profitability on Tax Avoidance (In Manufacturing Companies Industry of Food & Beverage Sub Sectors Listed on Indonesia Stock Exchange 2015-2020). DIPONEGORO JOURNAL OF ACCOUNTING, 10(4), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting
Chouaibi. (2021). The Effect of Corporate Social Responsibility Practices on Tax Avoidance. Journal of Business Finance and Accounting, 4(46), 494–537. https://doi.org/10.1108/CR-04-2021-0062
Cook, K. A., Romi, A. M., Sanchez, D., & Manuel Sanchez, J. (2019). The Influence of Corporate Social Responsibility on Investment Efficiency and Innovation. https://doi.org/10.1111/jbfa.12360
Dakhli, A. (2022). The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable. Journal of Financial Crime, 29(3), 836–852. https://doi.org/10.1108/JFC-07-2021-0152
Dewangga & Agus. (2020). Analisis Corporate Social Responsibility Dalam Aspek Perpajakan Dan Pengaruhnya Terhadap Penghindaran Pajak. Jurnal Ekonomi, 25(3), 431–446. https://doi.org/10.24912/je.v25i3.694
Dewi, I. A. P. T., & Sujana, I. K. (2019). Pengaruh Likuiditas, Pertumbuhan Penjualan, dan Risiko Bisnis Terhadap Nilai Perusahaan. E-Jurnal Akuntansi, 26, 85–110. https://doi.org/10.24843/eja.2019.v26.i01.p04
Diputra & Rasyid. (2025). Pengaruh Ukuran Perusahaan, Struktur Modal, Kinerja Keuangan dan Kualitas Audit terhadap Nilai Perusahaan pada Perusahaan Manukfaktur yang Terdaftar di BEI Periode 2018-2020. Jurnal Paradigma Akuntansi, 7(1), 79–87. https://doi.org/10.24912/jpa.v7i1.33023
Duhoon, A., & Singh, M. (2023). Corporate tax avoidance: a systematic literature review and future research directions. LBS Journal of Management & Research, 21(2), 197–217. https://doi.org/10.1108/lbsjmr-12-2022-0082
Eva, T. dan E. P. (2023). View of Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance. Owner, 7(2), 1283–1293. https://doi.org/10.33395/owner.v7i2.1367
Firmansyah & Lastanti. (2024). Pengaruh Sustainability Report Disclosure, Profitabilitas, Dan Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi. Jurnal Ekonomi Trisakti, 4, 331–340. https://dx.doi.org/10.25105/jet.v4il.19036
Freeman & Edward. (1983). Stockholders and Stakeholders: A New Perspective on Corporate Governance. In California Management Review. https://doi.org/10.2307/41165018
Huang, G., & Shen, L. (2024). The Bidirectional Relationship between Digital Transformation and Corporate Social Responsibility: A Legitimacy Perspective. Sustainability (Switzerland) , 16(7). https://doi.org/10.3390/su16073029
Jeremy, V. (2021). Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Manufaktur. https://doi.org/10.24912/jpa.v3i1.11401
Kevin & Rasyid. (2024). Pengaruh Ukuran Direksi, Debt Ratio, dan Ukuran Perusahaan terhadap Kinerja Perusahaan. Jurnal Multiparadigma Akuntans, 6(1), 310–320. https://doi.org/10.24912/jpa.v6i1.28724
Khoirudin. (2013). Corporate Governance dan Pengungkapan Islamic Social Reporting Pada Perbankan Syariah di Indonesia. http://journal.unnes.ac.id/sju/index.php/aaj
kusnadewi & Suputra. (2021). Pengungkapan Penerapan Corporate Social Responsibility pada Hotel Aston Kuta. E-Jurnal Akuntansi, 31(7), 1680. https://doi.org/10.24843/eja.2021.v31.i07.p06
Laguir, I., Staglianò, R., & Elbaz, J. (2015). Does corporate social responsibility affect corporate tax aggressiveness? Journal of Cleaner Production, 107, 662–675. https://doi.org/10.1016/j.jclepro.2015.05.059
Lalita, A., & Rahayuningsih, D. A. (2024). Pengaruh Tata Kelola Perusahaan Dan Karakteristik Perusahaan Terhadap Penghindaran Pajak. Jurnal Ilmiah Akuntansi Dan Keuangan (JIAKu), 3(1), 1–14. https://doi.org/10.24034/jiaku.v3i1.6245
López-González, E., Martínez-Ferrero, J., & García-Meca, E. (2019). Does corporate social responsibility affect tax avoidance: Evidence from family firms. Corporate Social Responsibility and Environmental Management, 26(4), 819–831. https://doi.org/10.1002/csr.1723
Luxmawati & Prihantini. (2020). The Effect Of Corporate Social Responsibility (CSR) Disclosure On Tax Avoidance With Gender As Moderating Variabel In Mining Companies. Economics & Business Solutions Journal, 4(1), 49–60. https://journals.usm.ac.id/index.php/ebsj/article/view/2242/1454
Mentari, indriani & astuti. (2024). Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Pertambangan yang Terdaftar Di BEI Pasca Pandemi COVID-19. Jurnal Online FEB Unram, 4(3), 426–441. http://dx.doi.org/10.29303/risma.v4i3.1232
Muhshi, S., & Haq, A. (2022). Pengaruh Kepemilikan Institusional, Profitabilitas, Capital Intensity, Dan Ukuran Pperusahaan, TerhadapTax Aavoidance Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020. Jurnal Ekonomi Trisakti, 2(2), 2077–2090. https://doi.org/10.25105/jet.v2i2.15143
Nugroho & Sunarya. (2024). Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Perusahaan Makanan dan Minuman di Indonesia. Indonesian Journal Accounting (IJAcc), 5(1), 1–12. http://dx.doi.org/10.33050/ijacc.v5i1.3098
Prawita, W. D. (2019). Corporate Social Responsibility dan Corporate Financial Performance; Peran Mediasi Stakeholders Influence Capital. EKUITAS (Jurnal Ekonomi Dan Keuangan), 2(3), 341–359. https://doi.org/10.24034/j25485024.y2018.v2.i3.3975
Privika, H. A., Jember, U., Maharani, B., & Irmadariyani, R. (2021). The Effect of Profitability, Leverage, Company Size and Industry Type on Sustainability Report Assurance. In Jurnal Akuntansi Universitas Jember (Vol. 19, Issue 1). https://doi.org/10.19184/jauj.v19i1.21937
Putranto & Kewal. (2017). Pengaruh Corporate Social Responsibility Berbasiskan Karakteristik Social Bank Terhadap Kinerja Perusahaan Perbankan di Bursa Efek Indonesia. https://doi.org/10.24912/ja.v18i3.277
Ristanti Lia. (2020). Corporate Social Responsibility, Capital Intensity, Kualitas Audit dan Penghindaran Pajak: Kepemilikan Instituonal Sebagai Variabel Moderasi. LITERA: Jurnal Literasi Akuntansi., 50–62. https://doi.org/10.55587/jla.v2i1.22
Rozak, Y. N. (2021). Tanggung Jawab Sosial Perusahaan Bukan Sumber Daya Alam dalam Perspektif ISO 26000. https://doi.org/10.20885/JLR.vol6.iss1.art7
Safitri, K. A. ,& M. D. (2020). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Leverage, Capital Intensity dan Ukuran Perusahaan terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Diponegoro Journal of Accounting, 9(4), 1–11. http://ejournals1.undip.ac.id/index.php/accounting
Septianto, N. A., & Muid, D. (2020). Pengaruh Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance) Perusahaan. Diponegoro Journal Of Accounting, 9(4), 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting
Siddiqui, F., YuSheng, K., & Tajeddini, K. (2023). The role of corporate governance and reputation in the disclosure of corporate social responsibility and firm performance. Heliyon, 9(5), 2405–8440. https://doi.org/10.1016/j.heliyon.2023.e16055
Sofianty, & Herlina. (2020). Pengaruh Pengungkapan Corporate Social Responsibility dan Mekanisme Good Governance terhadap Tax Avoidance. Kajian Akuntansi, 21, 270–288. https://ejournal.unisba.ac.id/index.php/kajian_akuntansi/article/view/6786/
Stefani, M., & Paramitha, M. (2022). Pengaruh Sustainability Reporting, Corporate Social Responsibility, Leverage dan Komisaris Independen Terhadap Penghindaran Pajak. Journal Locus Penelitian Dan Pengabdian, 1(4), 226–246. https://doi.org/10.36418/locus.v1i4.59
Sulastri, A. I. M. (2023). The Impact Profitability, Leverage and Firm Size on Disclousure of Corporate Social Responsibility. Jurnal Informatika Ekonomi Bisnis, 5, 247–253. https://doi.org/10.37034/infeb.v5i1.197
Suliawati, M., Septiawati, R., & Rachpriliani, A. (2024). Pengaruh Sustainability Report (SR), Corporate Social Responsibility (CSR) Dan Leverage Terhadap Tax Advoidance. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(11). https://doi.org/10.47467/alkharaj.v6i11.4086
Tanamal & Nariman. (2021). Faktor-Faktor yang Mempengaruhi Tax Avoidance Perusahaan Manufaktur yang Terdaftar Di BEI. https://lintar.untar.ac.id/repository/penelitian/buktipenelitian_10110011_5A230122211233
Wardoyo. (2022). Pengaruh Sustainability Report Terhadap Nilai Perusahaan (Studi Perusahaan Non Keuangan dari tahun 2018-2020) Proxy : PBV (Price to Book Value). JUPEA, 2(2), 2808–9006. http://ejurnal.stie-trianandra.ac.id/index.php/jupea
Yesy & Bambang. (2022). Pengaruh Kinerja Keuangan Dan Ukuran PerusahaanTerhadap Tax Avoidance Bambang Suryono Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. https://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/4384/4395
Yuni, P. I. (2020). The Effect Of Sustainability Report And Profitability On Tax Avoidance In Companies Indonesia Tahun 2015-2019. Universitas Hayam Wuruk Perbanas Instituonal Repository, 3–18. http://eprints.perbanas.ac.id/id/eprint/7145
Yunita, I. G. P. A. O., & Sri Artini, L. G. (2019). Peran Struktur Modal sebagai Mediator antara Pertumbuhan Perusahaan dan Nilai Perusahaan. E-Jurnal Manajemen Universitas Udayana, 8(12), 7013. https://doi.org/10.24843/ejmunud.2019.v08.i12.p06
Zulhelmy & sukma. (2022). Pengaruh Corporate Governance, Ukuran Perusahaaan Serta Leverage Terhadap Kinerja Keuangan Perusahaan yang Terdaftar di Bursa Efek Indonesia (Studi Pada Perusahaan Jasa Sub Sektor Lembaga Pembiayaan Yang Terdaftar Di Bei Periode 2017-2019). In Available Journal of Islamic Finance and Accounting Research (JAFAR) (Vol. 1, Issue 1). https://journal.uir.ac.id/index.php/jafar
Unduhan
Diterbitkan
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 Santika Mia Grasia, Srikalimah , Puji Rahayu
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
