PENGARUH AKUNTANSI KEBERLANJUTAN, TATA KELOLA DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE
DOI:
https://doi.org/10.36277/mreko.v3i4.542Keywords:
sustainability accounting, corporate governance, Capital Intensity, tax avoidenceAbstract
This research aims to determine the influence of sustainability accounting, governance and capital intensity on tax avoidance. The research population is mining companies registered on the BEI for the period 2021 – 2023 with a total of 111 observations. Tax avoidance as the dependent variable is calculated using cash etr. The independent variable sustainability accounting is calculated by the number of standard GRI items reported by the company divided by the Standard Gri indicator, while corporate governance uses the ratio of managerial ownership which is measured by the number of shares owned by managers and Capital Intensity is measured using the company's total assets. The results of testing the sustainability accounting hypothesis have no effect on tax avoidance because the size of the funds spent and the large or small number of sustainability reports do not affect the size of the taxes paid, managerial ownership has an effect on tax avoidance, this is because the managerial side has an effect on the amount of taxes paid by the company, whereas Capital intensity influences tax avoidance because the size of a company's assets can influence the amount of tax paid.
References
Alvenina, F. Q. Y. (2021). Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2014–2019. In Media Akuntansi Dan Perpajakan Indonesia. journal.uc.ac.id. https://journal.uc.ac.id/index.php/mapi/article/download/1721/1381
Ayu, S. A. D., Kartika, A., & Dewi, N. M. (2019). Analisis Profitabilitas, Leverage, Pertumbuhan Penjualan Dan Kepemilikan Keluarga Terhadap Penghindaran Pajak. Jurnal Akuntansi …. http://publikasi.dinus.ac.
Bandiyono, A., & Dewangga, G. B. S. (2020). Analisis Corporate Social Responsibility Dalam Aspek Perpajakan Dan Pengaruhnya Terhadap Penghindaran Pajak. Jurnal Ekonomi. http://www.ecojoin.org/index.php/EJE/article/view/694
Callista, o., & susanty, m. (2022). Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur yang terdaftar di bursa efek indonesia. E-Jurnal Akuntansi TSM. http://jurnaltsm.id/index.php/EJATSM/article/view/1703
Cuaca, A., Larasanti, A., & Tallane, Y. Y. (2023). Studi Literatur: Analisis Transfer Pricing Terhadap Penghindaran Pajak Di Perusahaan Manufaktur. In Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan (Vol. 1, Issue 2, pp. 160–168). https://doi.org/10.59407/jakpt.v1i2.239
Dewi, B. N., & Mabrur, A. (2022). Pengaruh Corporate Social Responsibility, Insentif Pejabat Eksekutif, dan Tata Kelola Perusahaan terhadap Agresivitas Pajak. In Jurnal Pajak dan Keuangan Negara (PKN) (Vol. 4, Issue 1, pp. 236–244). Politeknik Keuangan Negara STAN. https://doi.org/10.31092/jpkn.v4i1s.1823
Dhandhania, A., & O’Higgins, E. (2022). Can “sin industries” prove their legitimacy through CSR reporting? A study of UK tobacco and gambling companies. Accounting, Auditing &Accountability …. https://doi.org/10.1108/AAAJ-11-2019-4239
Fana, A. A. A. A., & Prena, G. Das. (2021). Pengaruh Corporate Social Responsibility, Good Corporate Governance, Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 – 2020. In Jurnal Ilmiah Akuntansi dan Bisnis (Vol. 6, Issue 2, pp. 17–29). Universitas Pendidikan Nasional. https://doi.org/10.38043/jiab.v6i2.3168
Indarto, B. A., Ani, D. A., & Tantra, A. R. (2024). Pengaruh Leverage, Komisaris Independen, Dan Intensitas Modal Terhadap Tax Avoidance Perusahaan Konstruksi Terdaftar Bei …. Jurnal Akuntansi Dan Pajak. https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/11963
Jensen, C., & Meckling, H. (1976). Theory Of The Firm : Managerial Behavior , Agency Costs And Ownership Structure. Journal Of Financial Economics 3, 3, 305–360.
Liao, L., Chen, G., & Zheng, D. (2019). Corporate social responsibility and financial fraud: Evidence from China. Accounting &Finance. https://doi.org/10.1111/acfi.12572
Mawarni, R., & Putra, R. J. (2023). Pengaruh Corporate Social Responsibility, Political Connection, Financial Performance, terhadap Reputasi Perusahaan dengan Agresivitas Pajak sebagai Variabel …. Jurnal Akuntansi Manajerial …. https://journal.uta45jakarta.ac.id/index.php/JAM/article/view/6930
Novia, R., & Halmawati, H. (2022). Ukuran Perusahaan Memoderasi Pengaruh CSR, Tax Avoidance, dan Sustainability Reporting terhadap Nilai Perusahaan. In jurnal eksplorasi akuntansi (Vol. 4, Issue 1, pp. 40–58). Universitas Negeri Padang. https://doi.org/10.24036/jea.v4i1.471
Putri, A. A., & Lawita, N. F. (2019). Pengaruh kepemilikan institusional dan kepemilikan manajerial terhadap penghindaran pajak. Jurnal Akuntansi Dan Ekonomika. http://ejurnal.umri.ac.id/index.php/jae/article/view/1341
Putri, A. A., & Lawita, N. F. (2020). Tata Kelola Perusahaan dan Penghindaran Pajak di Indonesia. In Jurnal Ekonomi dan Bisnis Dharma …. jurnal.unidha.ac.id. http://jurnal.unidha.ac.id/index.php/JEBD/article/download/77/53
Putri, W. A., & Halmawati, H. (2023). Pengaruh Profitabilitas, Leverage, dan Tata Kelola Perusahaan terhadap Tax Avoidance: Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. In Jurnal Eksplorasi Akuntansi (Vol. 5, Issue 1, pp. 176–192). Universitas Negeri Padang. https://doi.org/10.24036/jea.v5i1.701
Rahayu, F. L., Pratama, B. C., Fitriati, A., & ... (2023). Tax Avoidance In Indonesian Commercial Banks: Political Connections And Board Of Commissioners. Derivatif: Jurnal …. https://fe.ummetro.ac.id/ejournal/index.php/JM/article/view/1156
Sasana, L. prananta widya, Masyuri, K., Indrawan, I. G. A., & Carito, J. (2022). Pengaruh capital intensity dan corporate social responsibility terhadap agresivitas pajak dengan profitabilitas sebagai pemoderasi. Jurnal Riset Pendidikan Ekonomi, 7(1), 78–94. https://doi.org/10.21067/jrpe.v7i1.6524
Setiorini, K. R., Fidayanti, F., Kalbuana, N., & Cakranegara, P. A. (2022). Pengaruh Leverage sebagai Pemoderasi Hubungan GCG, CSR dan Agresivitas Pajak terhadap Financial Disstress pada Perusahaan Perbankan Syariah di Indonesia. In Journal of Business and Economics Research (JBE) (Vol. 3, Issue 2, pp. 194–202). Forum Kerjasama Pendidikan Tinggi (FKPT). https://doi.org/10.47065/jbe.v3i2.1750
Setyawan, S., Wahyuni, E. D., & ... (2019). Kebijakan keuangan dan good corporate governance terhadap agresivitas pajak. Jurnal Reviu Akuntansi …. http://ejournal.umm.ac.id/index.php/jrak/article/view/9845
Sugeng, S., Prasetyo, E., & Zaman, B. (2020). Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness? JEMA: Jurnal Ilmiah …. http://repository.unpkediri.ac.id/4816/
Suwandi, S. (2021). Koneksi Politik Memperkuat Good Corporate Governance Terhadap Penghindaran Pajak. Akuntabilitas. https://garuda.kemdikbud.go.id/documents/detail/2159894
Tarmizi, A., & Perkasa, D. H. (2022). Pengaruh kepemilikan institusional, kepemilikan keluarga, dan thin capitalization terhadap penghindaran pajak. Jurnal Perspektif Manajerial Dan …. http://jurnal.undira.ac.id/index.php/jpmk/article/view/182
Wahyudi, I., & Rustinawati, S. (2020). Pengaruh Tata Kelola Perusahaan, Leverage dan Return on Assets Terhadap Tax Avoidance. In Jurnal Riset Perbankan, Manajemen, dan Akuntansi (Vol. 4, Issue 1, p. 38). Perbanas Institute. https://doi.org/10.56174/jrpma.v4i1.59
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Wiwik Saraswati, Dimas Rama Pramudia, Hairul Anam
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
Share - copy and redistribute the materials in any medium or format for any purpose, even for commercial purposes.
Adapt - compose, change and develop the material for any purpose, even for commercial purposes.
The licensor cannot revoke these freedoms as long as you follow the license terms.
With the following conditions:
Attribution - you must give appropriate credit, provide a link to the license, and indicate if changes have been made. You may do so in a reasonable manner, but not in any way that suggests that the licensor endorses you or your use.
No additional restrictions - You may not implement legal provisions or technological measures that legally restrict others from doing anything permitted by the license.
Notice:
You do not have to comply with the license for elements of the material that are in the public domain or where your use is permitted by an applicable exclusion or restriction.
No warranties are given. This license may not grant all the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
