THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, COMPANY SIZE AND CAPITAL INTENSITY ON TAX AVOIDANCE
(Empirical Study on Property and Real Estate Building Construction Sector Companies Listed on the Indonesia Stock Exchange in 2015-2020)
Main Article Content
Mutiara Siregar*
Khoirunisa Azzahra
This study aims to examine the effect of corporate social responsibility, company size and capital intensity on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange in 2015-2020. The sampling technique used was purposive sampling and 23 companies were included with a period of 6 years so that 138 samples were observed. The analytical method used to examine the effect of corporate social responsibility on tax avoidance is the model with the help of software reviews version 10. The results show that corporate social responsibility, company size has an effect on tax avoidance and conversely capital intensity has no significant effect on tax avoidance. There are still many companies that have not disclosed their financial statements in full company management activities, so it is hoped that the company can publish its financial statements in full because it is not only beneficial for the company, this can also increase public trust in the company.
Adisamartha, I. B. P. F., & Noviari, N. (2015). Pengaruh likuiditas, leverage, intensitas persediaan dan intensitas aset tetap pada tingkat agresivitas wajib pajak badan. E-Jurnal Akuntansi, 13(3), 973–1000.
Ambarukmi, K. T., & Diana, N. (2017). Pengaruh Size, Leverage, Profitability, Capital Inttensity Ratio Dan Activity Ratio Terhadap Effective Tax Rate (ETR). E_Junal Ilmiah Riset Akuntansi, 06 (17), 13–26. ISSN: 2302-7061.
Ardyansah, D., & Zulaikha, Z. (2014). Pengaruh size, leverage, profitability, capital intensity ratio dan komisaris independen terhadap Effective Tax Rate (ETR). Diponegoro Journal of Accounting, 3(2), 371–379.
Azizah, N., & Kumalasari, R. (2017). Pengaruh profitabilitas, rasio hutang, ukuran perusahaan dan jenis perusahaan terhadap audit report lag. Jurnal Akuntansi Dan Keuangan, 1(2).
Brigham, E. F., & Houston, J. F. (2006). Dasar-dasar manajemen keuangan.
Cahyadi, I. G. L. N. D., & Merkusiwati, N. K. L. A. (2016). Pengaruh komisaris independen, leverage, size dan capital intensity ratio pada tax avoidance. E-Jurnal Akuntansi, 17(1), 690–714.
Chiou, Y.-C., Hsieh, Y.-C., & Lin, W. (2012). Determinants of effect tax rates for firms listed on China’s stock markets: panel models with two-sided censors. The Business & Management Review, 3(1), 306.
Damayanti, H. H., & Prastiwi, D. (2017). Peran OECD dalam meminimalkan upaya tax agresiveness pada perusahaan multinationality. Jurnal Akuntansi Multiparadigma, 8(1), 79–89.
Darmawan, I. G. H., & Sukartha, I. M. (2014). Pengaruh penerapan corporate governance, leverage, roa, dan ukuran perusahaan pada penghindaran pajak. E-Jurnal Akuntansi, 9(1), 143–161.
Delgado, F. J., Fernandez-Rodriguez, E., & Martinez-Arias, A. (2014). Effective tax rates in corporate taxation: A quantile regression for the EU. Engineering Economics, 25(5), 487–496.
Dewi, N. L. P. P., & Noviari, N. (2017). Pengaruh ukuran perusahaan, leverage, profitabilitas dan corporate social responsibility terhadap penghindaran pajak (tax avoidance). E-Jurnal Akuntansi, 21(2), 882–911.
Dewi, N. N. K., & Jati, I. K. (2014). Pengaruh karakter eksekutif, karakteristik perusahaan, dan dimensi tata kelola perusahaan yang baik pada tax avoidance di bursa efek indonesia. E-Jurnal Akuntansi, 6(2), 249–260.
Dewinta, I. A. R., & Setiawan, P. E. (2016). Pengaruh ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan penjualan terhadap tax avoidance. E-Jurnal Akuntansi, 14(3), 1584–1615.
Hanafi, U., & Harto, P. (2014). Analisis pengaruh kompensasi eksekutif, kepemilikan saham eksekutif dan preferensi risiko eksekutif terhadap penghindaran pajak perusahaan. Diponegoro Journal of Accounting, 3(2), 1162–1172.
Iqbal, M. (2015). Regresi Data Panel (2): Tahap Analisis. Retrived From Https://Dosen. Perbanas. Id/Regresi-Data-Panel-2-Tahap-Analisis.
Kuznetsov, N. V, Kuznetsova, O. A., & Leonov, G. A. (2013). Visualization of four normal size limit cycles in two-dimensional polynomial quadratic system. Differential Equations and Dynamical Systems, 21(1), 29–34.
Lanis, R., & Richardson, G. (2011). The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy, 30(1), 50–70.
Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 31(1), 86–108.
Machfoedz, M. (1994). Financial ratio analysis and the prediction of earnings changes in Indonesia. Kelola, 7(3), 114–134.
Maharani, I. G. A. C., & Suardana, K. A. (2014). Pengaruh corporate governance, profitabilitas, dan karakteristik eksekutif pada tax avoidance perusahaan manufaktur. E-Jurnal Akuntansi, 9(2), 525–539.
Marulloh, A., & Widiyanti, A. (2018). Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility (Csr) Pada Laporan Tahunan Badan Usaha Milik Negara (Bumn) Bidang Industri Pupuk Dan Semen. JURNAL AKUNTANSI DAN KEUANGAN, 23(2), 143.
Muardi, J., Rohmawan, K., & Nurminingsih. (2022). The Effect Of Discipline And Training On Performance Of Employees At The Fire And Rescue Service In City Administration Of Central Jakarta. MARGINAL : Journal Of Management, Accounting, General Finance And International Economic Issues, 1(2), 83–92. https://doi.org/https://doi.org/10.55047/marginal.v1i2.137
Muzakki, M. R., & Darsono, D. (2015). Pengaruh Corporate Social Responsibility Dan Capital Intensity Terhadap Penghindaran Pajak. Diponegoro Journal of Accounting, 4(3), 445–452.
Praditasari, A., & Setiawan, P. E. (2017). Pengaruh Good Corporate Governance, Ukuran Perusahaan, Leverage Dan Profitabilitas Pada Tax Avoidance. E-Jurnal Akuntansi, 19(2), 1229–1258.
Sari, G. M. (2014). Pengaruh Corporate Governance, Ukuran Perusahaan, Kompensasi Rugi Fiskal dan Struktur Kepemilikan terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2008-2012). Jurnal Akuntansi, 2(3).
Sinaga, R. R., & Sukartha, I. M. (2018). Pengaruh Profitabilitas, CIR, Size, dan Leverage pada Manajemen Pajak Perusahaan Manufaktur di BEI 2012-2015. E-Jurnal Akuntansi, 22(3), 2177–2203.
Sugiyono, M. (2015). Penelitian & Pengembangan (Research and Development/R&D). Bandung: Penerbit Alfabeta.
Swingly, C., & Sukartha, I. M. (2015). Pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage dan sales growth pada tax avoidance. E-Jurnal Akuntansi, 10(1), 47–62.
Wahyudi, D. (2015). Analisis Empiris Pengaruh Aktifitas Corporate Social Responsibility (CRS) terhadap Penghindaran Pajak di Indonesia. Pertemuan Ilmiah Tahunan (PIT) Nasional Ke-2 Ikatan Widyaiswara Indonesia (IWI) Pengurus Daerah Provinsi Banten, 131.
Wibisono, Y. (2007). Membedah konsep & aplikasi CSR: corporate social responsibility. Fascho Pub.
Wijayanti, Y. C., & Merkusiwati, N. K. L. A. (2017). Pengaruh proporsi komisaris independen, kepemilikan institusional, leverage, dan ukuran perusahaan pada penghindaran pajak. E-Jurnal Akuntansi, 20(1), 699–728.
Windaswari, K. A., & Merkusiwati, N. K. L. A. (2018). Pengaruh Koneksi Politik, Capital Intensity, Profitabilitas, Leverage dan Ukuran Perusahaan Pada Agresivitas Pajak. E-Jurnal Akuntansi, 23(3), 1980–2008.
Yoehana, M., & HARTO, P. (2013). Analisis Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2011). Fakultas Ekonomika dan Bisnis.
Zoebar, M. K. Y., & Miftah, D. (2020). Pengaruh corporate social responsibility, capital intensity dan kualitas audit terhadap penghindaran pajak. Jurnal Magister Akuntansi Trisakti Vol, 7(1), 25–40.
