Ukuran Perusahaan, Pertumbuhan Penjualan, Penghindaran Pajak: Bagaimana Peran Tanggung Jawab Sosial Perusahaan?
DOI:
https://doi.org/10.31092/jpi.v6i2.1833Keywords:
Keberlanjutan, Penghindaran Pajak, Pertumbuhan, UkuranAbstract
This study examines the effect of firm size and sales growth on tax avoidance by using social responsibility as a moderating variable. The data is in the form of financial information sourced from financial statements and corporate social responsibility information sourced from sustainability reports and annual reports of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Based on purposive sampling, the number of samples that can be employed is 75 observations. Hypothesis testing is conducted by multiple regression analysis for panel data. This study concludes that firm size does not affect tax avoidance, while sales growth positively affects tax avoidance. Also, this study found that social responsibility can weaken the positive association between firm size and tax avoidance and sales growth on tax avoidance. This study suggests that the Indonesian Tax Authority should include sustainability issues in preparing tax policies in Indonesia.
References
Abdelmoula, L., Chouaibi, S., & Chouaibi, J. (2022). The effect of business ethics and governance score on tax avoidance: a European perspective. International Journal of Ethics and Systems, 38(4), 576–597. https://doi.org/10.1108/IJOES-12-2021-0219
Akbar, Z., Irawati, W., Wulandari, R., & Barli, H. (2020). Analisis profitabilitas, leverage, pertumbuhan penjualan dan kepemilikan keluarga terhadap penghindaran pajak. Jurnal Akuntansi, 7(2), 190–199. https://doi.org/10.30656/jak.v7i2.2307
Arinda, H., & Mulyani, S. D. (2019). Analisis pengaruh kinerja keuangan dan kualitas audit terhadap tax avoidance dengan good corporate governance sebagai variabel moderasi. Jurnal Akuntansi Trisakti, 5(1), 123–140. https://doi.org/10.25105/jat.v5i1.5246
Ariska, M., Fahru, M., & Kusuma, J. W. (2020). Leverage, ukuran perusahaan, dan profitabilitas dan pengaruhnya terhadap tax avoidance pada perusahaan sektor pertambangan di bursa efek Indonesia tahun 2014-2019. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 1(1), 133–142. https://doi.org/10.46306/rev.v1i1.13
Aryotama, P., & Firmansyah, A. (2019). The effect of corporate diversification, customer concentration on tax avoidance in Indonesia. Jurnal Akuntansi dan Bisnis, 19(2), 117–125. https://doi.org/10.20961/jab.v19i2.475
Ashari, M. A., Simorangkir, P., & Masripah, M. (2020). Pengaruh pertumbuhan penjualan, kepemilikan institusional dan kepemilikan manajerial terhadap penghindaran pajak (tax avoidance). Jurnal Syntax Transformation, 1(8), 488–498. https://doi.org/10.46799/jst.v1i8.135
Aulia, I., & Mahpudin, E. (2020). Pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap tax avoidance. Akuntabel, 17(2), 289–300. https://doi.org/10.30872/jakt.v17i2.7981
Bergin, T. (2012). Special report: how starbucks avoid UK taxes. https://www.reuters.com/article/us-britain-starbucks-tax-idUSBRE89E0EX20121015
Budiadnyani, N. P. (2020). Pengaruh kompensasi manajemen pada penghindaran pajak dengan kepemilikan institusional sebagai variabel pemoderasi. Jurnal Ilmiah Akuntansi dan Bisnis, 5(1), 67–90. https://doi.org/10.38043/jiab.v5i1.2429
Christensen, D. M., Dhaliwal, D. S., Boivie, S., & Graffin, S. D. (2015). Top management conservatism and corporate risk strategies: Evidence from managers’ personal political orientation and corporate tax avoidance. Strategic Management Journal, 36(12), 1918–1938. https://doi.org/10.1002/smj.2313
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(1), 830–859. https://doi.org/10.24843/EJA.2017.v21.i02.p01
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. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/7929
Dewinta, I. A. R., & Setiawan, P. E. (2016). Pengaruh ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan penjualan terhadap tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1615. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/16009
Djumena, E. (2014). Coca-cola diduga akali setoran pajak. https://money.kompas.com/read/2014/06/13/1135319/Coca-Cola.Diduga.Akali.Setoran.Pajak
Falbo, T. D., & Firmansyah, A. (2018). Thin capitalization, transfer pricing aggressiveness, penghindaran pajak. Indonesian Journal of Accounting and Governance, 2(1), 1–28. https://doi.org/10.36766/ijag.v2i1.11
Falbo, T. D., & Firmansyah, A. (2021). Penghindaran pajak di Indonesia: multinationality dan manajemen laba. Bisnis-Net Jurnal Ekonomi dan Bisnis, 4(1), 94–110. https://doi.org/10.46576/bn.v4i1.1325
Fasita, E., Firmansyah, A., & Irawan, F. (2022). Transfer pricing aggressiveness, transfer pricing aggressiveness, thin capitalization, political connection, thin capitalization, political connection, tax avoidance: does corporate tax avoidance: does corporate governance have a role in Indonesia? Riset Akuntansi dan Keuangan Indonesia, 7(1), 63–93. https://doi.org/10.23917/reaksi.v7i1.17313
Ferdiawan, Y., & Firmansyah, A. (2017). Pengaruh political connection, foreign activity, dan, real earnings management ter-hadap tax avoidance. Jurnal Riset Akuntansi dan Keuangan, 5(3), 1601–1624. https://doi.org/10.17509/jrak.v5i3.9223
Firmansyah, A., & Ardiansyah, R. (2020). Bagaimana praktik manajemen laba dan penghindaran pajak sebelum dan setelah pandemi covid19 di Indonesia? Bina Ekonomi, 24(2), 31–51. https://doi.org/10.26593/be.v24i1.5075.87-106
Firmansyah, A., Arham, A., Qadri, R. A., Wibowo, P., Irawan, F., Kustiani, N. A., Wijaya, S., Andriani, A. F., Arfiansyah, Z., Kurniawati, L., Mabrur, A., Dinarjito, A., Kusumawati, R., & Mahrus, M. L. (2022). Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role? Heliyon, 8(8). https://doi.org/10.1016/j.heliyon.2022.e10155
Firmansyah, A., & Estutik, R. S. (2020). Environmental responsibility performance, corporate social responsibility disclosure, tax aggressiveness: Does corporate governance have a role? Journal of Governance and Regulation, 9(4), 8–24. https://doi.org/10.22495/jgrv9i4art1
Firmansyah, A., & Estutik, R. S. (2021). Kajian akuntansi keuangan: peran tata kelola perusahaan dalam kinerja tanggung jawab lingkungan, pengungkapan tanggung jawab sosial, agresivitas pajak. Adab.
Firmansyah, A., & Triastie, G. A. (2020). The role of corporate governance in emerging market: Tax avoidance, corporate social responsibility disclosures, risk disclosures, and investment efficiency. Journal of Governance and Regulation, 9(3), 8–26. https://doi.org/10.22495/jgrv9i3art1
Firmansyah, A., & Triastie, G. A. (2021). Bagaimana peran tata kelola perusahaan dalam penghindaran pajak, pengungkapan tanggung jawab sosial perusahaan, pengungkapan risiko, efisiensi investasi? Adab.
Hadi, N., Sheila, S., Firmansyah, A., & Trisnawati, E. (2021). Respon pasar atas pengungkapan keberlanjutan pada perusahan perbankan di indonesia: peran ukuran perusahaan. Bina Ekonomi, 25(2), 97–111. https://doi.org/10.26593/be.v25i2.5339.97-111
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002
Hidayat, W. W. (2018). Pengaruh profitabilitas, leverage dan pertumbuhan penjualan terhadap penghindaran pajak: studi kasus perusahaan manufaktur di Indonesia. Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 3, 19–26. http://repository.ubharajaya.ac.id/id/eprint/5856
Irawan, F., & Afif, A. R. (2020). Does firms’ life cycle influence tax avoidance? evidence from Indonesia. International Journal of Innovation, Creativity and Change, 14(1), 1211–1229. https://www.ijicc.net/images/Vol_14/Iss_1/14118_Irawan_2020_E_R.pdf
Irawan, F., Kinanti, A., & Suhendra, M. (2020). The impact of transfer pricing and earning management on tax avoidance. 12(3), 3203–3216. https://www.iratde.com/index.php/jtde/article/view/1229
Jadi, P. H., Firmansyah, A., Wijaya, S., Irawan, F., Dinarjito, A., & Qadri, R. A. (2021). The role of corporate social responsibility disclosure in Indonesia : how do bonus, debt covenant, tax avoidance affect earnings quality? Hong Kong Journal of Social Sciences, 58, 285–300. http://hkjoss.com/index.php/journal/article/view/477
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Lietz, G. (2013). Tax avoidance vs tax aggressiveness: A unifying conceptual framework. In Working Paper. https://doi.org/10.2139/ssrn.2363828
Maharani, I. G. A. C., & Suardana, K. A. (2014). Pengaruh corporate governance, profitabilitas, dan karakteristik eksekutif pada tax avoidance perusahaan manufaktur. E-Jurnal Akuntansi Universitas Udayana, 9(2), 525–539. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/9290
Martinus, J., Jiwandaningtyas, M. E., Firmansyah, A., & Andriani, A. F. (2021). Penghindaran pajak pada industi barang konsumsi di Indonesia sebelum era pandemi covid19: ukuran perusahaan dan profitabilitas. Jurnalku, 1(4), 291–300. https://doi.org/10.54957/educoretax.v1i4.118
Mulyani, S., Kusmuriyanto, K., & Suryarini, T. (2017). Analisis determinan tax avoidance pada perusahaan manufaktur di Indonesia. Jurnal RAK (Riset Akuntansi Keuangan), 2(2), 53–66. https://doi.org/10.31002/RAK.V2I3.500
Nurjanah, S., & Aligarh, F. (2022). Family ownership, independen commissioners, audit quality and tax avoidance in Indonesia. JIFA (Journal of Islamic Finance and Accounting), 4(2), 82–93. https://doi.org/10.22515/jifa.v4i2.4378
Parendra, A., Firmansyah, A., & Prakoso, D. K. (2020). Ukuran perusahaan, leverage, risiko saham di perusahaan perbankan. Dinamika Akuntansi, Keuangan, dan Perbankan, 9(2), 119–132. https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/8291
Permatasari, M., Melyawati, M., Firmansyah, A., & Trisnawati, E. (2021). Peran konsentrasi kepemilikan : respon investor, penghindaran pajak, manajemen laba. Studi Akuntansi dan Keuangan Indonesia, 4(1), 17–29. https://doi.org/10.21632/saki.4.1.17-29
Pramudya, T. A., Lie, C., Firmansyah, A., & Trisnawati, E. (2021). Peran komisaris independen di indonesia: multinationality, tax haven, penghindaran pajak. Jurnalku, 1(3), 200–209. https://doi.org/10.54957/jurnalku.v1i3.40
Praptama, G. S., Hasibuang, H. F., & Firmansyah, A. (2022). Peran kebijakan utang dalam hubungan pengungkapan keberlanjutan dan nilai perusahaan. Jurnal STEI Ekonomi, 31(01), 65–75. https://doi.org/10.36406/jemi.v31i01.607
Prasatya, R. E., Mulyadi, J., & Suyanto, S. (2020). Karakter eksekutif, profitabilitas, leverage, dan komisaris independen terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Jurnal Riset Akuntansi & Perpajakan (JRAP), 7(2), 153–162. https://doi.org/10.35838/jrap.v7i02.1535
Purwaka, A. J., Firmansyah, A., Qadri, R. A., & Dinarjito, A. (2022). Cost of capital, corporate tax plannings, and corporate social responsibility disclosure. Jurnal Akuntansi, 26(1), 1–22. https://doi.org/10.24912/ja.v26i1.814
Putri, I. A., Siska, S., & Pratami, Y. (2022). Pengaruh profitabilias, intensitas aset tetap, dan pertumbuhan penjualan terhadap penghindaran pajak saat pandemi Covid-10. Journal of Islamic Finance and Accounting Research, 1(1), 88–103.
Putri, V. R., & Putra, B. I. (2017). Pengaruh leverage, profitability, ukuran perusahaan dan proporsi kepemilikan institusional terhadap tax avoidance. Jurnal Ekonomi Manajemen Sumber Daya, 19(1), 1–11. https://doi.org/10.23917/dayasaing.v19i1.5100
Rahayu, S., Firmansyah, A., Perwira, H., Saputro, S. K. A., & Trisnawati, E. (2022). Liquidity, leverage, tax avoidance: the moderating role of firm size. Riset : Jurnal Aplikasi Ekonomi, Akuntansi dan Bisnis, 4(1), 39–52. https://doi.org/10.37641/riset.v4i1.135
Rahmawati, A., Endang, M. G. W., & Agusti, R. R. (2016). Pengaruh pengungkapan corporate social responsibility dan corporate governance terhadap tax avoidance. Jurnal Perpajakan (JEJAK), 10(1), 1–9. http://perpajakan.studentjournal.ub.ac.id/index.php/perpajakan/article/view/291
Salehi, M., Tarighi, H., & Shahri, T. A. (2020). The effect of auditor characteristics on tax avoidance of Iranian companies. Journal of Asian Business and Economic Studies, 27(2), 119–134. https://doi.org/10.1108/jabes-11-2018-0100
Septiadi, I., Robiansyah, A., & Suranta, E. (2017). Pengaruh manajemen laba, corporate governance, dan corporate social responsibility terhadap tax avoidance. Journal of Applied Managerial Accounting, 1(2), 114–133. https://doi.org/10.30871/jama.v1i2.502
Sikka, P., & Willmott, H. (2013). The tax avoidance industry: Accountancy firms on the make. Critical Perspectives on International Business, 9(4), 415–443. https://doi.org/10.1108/cpoib-06-2013-0019
Sismanyudi, D., & Firmansyah, A. (2022). Corporate strategies and tax avoidance: Does corporate social responsibility matter? Jurnal Ekonomi dan Bisnis, 25(2), 337–364. https://doi.org/10.24914/jeb.v25i2.5413
Suripto, S. (2021). Pengaruh corporate social responsibility, kualitas audit dan manajemen laba terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di bursa efek Indonesia. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 5(1), 1651–1672. https://doi.org/10.31955/mea.v5i1.1247
Tahar, A., & Rachmawati, D. (2020). Pengaruh mekanisme corporate governance, corporate sosial responsibility, ukuran perusahaan dan leverage terhadap penghindaran pajak. Kompartemen Jurnal Ilmiah Akuntansi, 18(1), 98–115. https://doi.org/10.30595/kompartemen.v18i1.6342
Tandean, V. A., & Winnie, W. (2016). The effect of good corporate governance on tax avoidance: an empirical study on manufacturing companies listed in IDX period 2010-2013. Asian Journal of Accounting Research, 1(1), 28–38. https://doi.org/10.1108/AJAR-2016-01-01-B004/FULL/PDF
Tanjaya, C., & Nazir, N. (2021). Pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap penghindaran pajak (tax avoidance). Jurnal Akuntansi Trisakti, 8(2), 189–208. https://doi.org/10.25105/jat.v8i2.9260
Undang-Undang RI. (2007). Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 Tentang Perubahan Ketiga Atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan. https://www.dpr.go.id/dokjdih/document/uu/UU_2007_28.pdf
Utami, M. F., & Irawan, F. (2022). Pengaruh thin capitalization dan transfer pricing aggressiveness terhadap penghindaran pajak dengan financial constraints sebagai variabel moderasi. Owner, 6(1), 386–399. https://doi.org/10.33395/owner.v6i1.607
Widyansyah, A. S., Firmansyah, A., Prakosa, D. K., & Geno, M. R. P. (2021). Risk relevance of comprehensive income in Indonesia: the role of corporate social responsibility, good corporate governance, tax avoidance. International Business and Accounting Research Journal, 5(2), 118–133. https://doi.org/10.35474/ibarj.v5i2.185
Wijaya, S., & Rahayu, F. D. (2021). Pengaruh agresivitas transfer pricing, penggunaan negara lindung pajak, dan kepemilikan institusional terhadap penghindaran pajak. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 16(2), 245. https://doi.org/10.25105/jipak.v16i2.9257
Yulianty, A., Khrisnatika, M. E., & Firmansyah, A. (2021). Penghindaran pajak pada perusahaan pertambangan di indonesia: profitabilitas, tata kelola perusahaan, intensitas persediaan, leverage. Jurnal Pajak Indonesia, 5(1), 20–31. https://doi.org/10.31092/jpi.v5i1.1201
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Stefanie Martchellia Suteja , Amrie Firmansyah, Vania Vashtiany Sofyan , Estralita Trisnawati
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
