Pengaruh Struktur Kepemilikan dan Karakteristik Komite Audit terhadap Tax Avoidance dengan CSR sebagai Variabel Intervening
Abstract
Penelitian ini dimaksudkan untuk menguji pengaruh kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit terhadap tax avoidance dengan corporate social responsibility sebagai variabel intervening. Studi kuantitatif ini berfokus pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga 2021.Teknik penentuan sampel dalam penelitian ini menggunakan purposive sampling dengan hasil akhir 23 perusahaan. Dalam penelitian ini Structural Equation Model (SEM) dengan SmartPLS digunakan untuk analisis data. Hasil penelitian menunjukkan kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit, dan CSR tidak berpengaruh terhadap tax avoidance. Kepemilikan institusional berpengaruh positif terhadap CSR, ukuran komite audit berpengaruh negatif terhadap CSR, sedangkan keahlian akuntansi dan keuangan anggota komite audit tidak berpengaruh terhadap CSR. CSR tidak dapat memediasi pengaruh kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit terhadap tax avoidance. Implikasi penelitian ini yaitu diharapkan perusahaan dapat mengurangi adanya praktik tax avoidance agar lebih mematuhi tanggung jawab perusahaan sebagai wajib pajak. Implikasi bagi pemerintah yaitu agar lebih memperketat setiap regulasi perpajakan agar dapat mengurangi adanya praktik tax avoidance.
References
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Apriliyana, N., & Suryarini, T. (2018). Accounting Analysis Journal The Effect Of Corporate Governance and the Quality of CSR to Tax Avoidation. Accounting Analysis Journal, 7(3), 159–167. https://doi.org/10.15294/aaj.v7i3.20052
Asih, S., & Setiawan, D. (2022). Director experience, management compensation and tax avoidance. Jurnal Akuntansi & Auditing Indonesia, 26(June), 23–32. https://doi.org/10.20885/jaai.vol26.iss1.art3
Bauer, T., Kourouxous, T., & Krenn, P. (2018). Taxation and agency conflicts between firm owners and managers: a review. Business Research, 11(1), 33–76. https://doi.org/10.1007/s40685-017-0054-y
BPK RI. (n.d.). Laporan Keuangan Pemerintah Pusat (LKPP). Bpk.Go.Id. Retrieved November 1, 2022, from https://www.bpk.go.id/lkpp
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
Damayanty, P., & Putri, T. (2021). The Effect of Corporate Governance on Tax Avoidance by Company Size as The Moderating Variable. https://doi.org/10.4108/eai.14-9-2020.2304404
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Hasan, M. M., Habib, A., & Alam, N. (2021). Asset Redeployability and Corporate Tax Avoidance. Abacus, 57(2), 183–219. https://doi.org/10.1111/abac.12211
Hendi, & Wulandari, W. S. (2021). Pengaruh Tata Kelola Perusahaan dan Kualitas Tanggung Jawab Sosial Perusahaan terhadap Penghindaran Pajak pada Perusahaan yang Terdaftar di BEI. Conference on Management, Business, Innovation, Education and Social Science, 1(1), 1187–1200. https://journal.uib.ac.id/index.php/combines/article/view/4542
Hsu, P. H., Moore, J. A., & Neubaum, D. O. (2018). Tax avoidance, financial experts on the audit committee, and business strategy. Journal of Business Finance and Accounting, 45(9–10), 1293–1321. https://doi.org/10.1111/jbfa.12352
Jensen, & Meckling. (1976). The Theory of firms: Managerial Behaviour, Agency Cost, and Ownership Structure. Journal of Financial and Economics, 3(4), 3:305-360. https://www.sciencedirect.com/science/article/pii/0304405X7690026X
Jiang, Y., Zheng, H., & Wang, R. (2021). The effect of institutional ownership on listed companies’ tax avoidance strategies. Applied Economics, 53(8), 880–896. https://doi.org/10.1080/00036846.2020.1817308
kemenperin.go.id. (2022). Kontribusi Industri Makanan dan Minuman Tembus 37,77 Persen. Kemenperin.Go.Id. https://kemenperin.go.id/artikel/23393/Kontribusi-Industri-Makanan-dan-Minuman-Tembus-37,77-Persen
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Kirana, A. S., & Sundari, S. (2022). Mekanisme Corporate Governance dan Corporate Social Responsibility terhadap Tax Avoidance pada Perusahaan Sektor Pertambangan Batu Bara. Journal of Management and Bussiness (JOMB), 2(8.5.2017), 2003–2005. https://doi.org/10.31539/jomb.v4i2.4265
Kovermann, J., & Wendt, M. (2019). Tax avoidance in family firms: Evidence from large private firms. Journal of Contemporary Accounting and Economics, 15(2), 145–157. https://doi.org/10.1016/j.jcae.2019.04.003
Lionita, A., & Kusbandiyah, A. (2017). Pengaruh Corporate Social Responsibility, Profitabilitas, Leverage Dan Komisaris Independen Terhadap Praktik Penghindaran Pajak Pada Perusahaan Yang Terdaftar Di BEI. Kompartemen, XV(1), 1–11.
Mohammadi, S., Saeidi, H., & Naghshbandi, N. (2021). The impact of board and audit committee characteristics on corporate social responsibility: evidence from the Iranian stock exchange. International Journal of Productivity and Performance Management, 70(8), 2207–2236. https://doi.org/10.1108/IJPPM-10-2019-0506
Ningrum, E. M., Samrotun, Y. C., & Fajri, R. N. (2020). Tax Avoidance Ditinjau Dari Corporate Governance Pada Perusahaan Property Dan Real Estate. Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo, 5(2), 100–115. https://doi.org/10.35906/jep01.v5i2.417
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Rivandi, M., & Putra, R. J. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility. Owner, 5(2), 513–524. https://doi.org/10.33395/owner.v5i2.468
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Sunaryo. (2015). Tanggung Jawab Sosial Perusahaan (Corporate Social Responsibility) dalam Berbagai Perspektif Kajian. Anugrah Utama Raharja.
Syofyan, E. (2021). Good Corporate Governance (GCG). Unisma Press.
Wiratmoko, S. (2018). The effect of corporate governance, corporate social responsibility, and financial performance on tax avoidance. The Indonesian Accounting Review, 8(2), 241. https://doi.org/10.14414/tiar.v8i2.1673
Xu, S., Wang, F., Cullinan, C. P., & Dong, N. (2022). Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China. Australian Accounting Review, 32(2), 267–289. https://doi.org/10.1111/auar.12372
Yustin, A. L., & Effendi, B. (2021). Penggunaan Corporate Social Responsibility Sebagai Intervening: Antara Komisaris Independen, Dewan Direksi, Komite Audit dan Kualitas Audit Terhadap Tax Avoidance. STATERA: Jurnal Akuntansi Dan Keuangan, 3(2), 75–84. https://doi.org/10.33510/statera.2021.3.2.75-84
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Agustinus, M., & Azizah, N. N. (2020). Laporan Keuangan Kinclong Tapi Saham Indofood Group Anjlok, Kenapa? Kumparan.Com. https://kumparan.com/kumparanbisnis/laporan-keuangan-kinclong-tapi-saham-indofood-group-anjlok-kenapa-1tUkpIPna8K/full
Appuhami, R., & Tashakor, S. (2017). The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms. Australian Accounting Review, 27(4), 400–420. https://doi.org/10.1111/auar.12170
Apriliyana, N., & Suryarini, T. (2018). Accounting Analysis Journal The Effect Of Corporate Governance and the Quality of CSR to Tax Avoidation. Accounting Analysis Journal, 7(3), 159–167. https://doi.org/10.15294/aaj.v7i3.20052
Asih, S., & Setiawan, D. (2022). Director experience, management compensation and tax avoidance. Jurnal Akuntansi & Auditing Indonesia, 26(June), 23–32. https://doi.org/10.20885/jaai.vol26.iss1.art3
Bauer, T., Kourouxous, T., & Krenn, P. (2018). Taxation and agency conflicts between firm owners and managers: a review. Business Research, 11(1), 33–76. https://doi.org/10.1007/s40685-017-0054-y
BPK RI. (n.d.). Laporan Keuangan Pemerintah Pusat (LKPP). Bpk.Go.Id. Retrieved November 1, 2022, from https://www.bpk.go.id/lkpp
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
Damayanty, P., & Putri, T. (2021). The Effect of Corporate Governance on Tax Avoidance by Company Size as The Moderating Variable. https://doi.org/10.4108/eai.14-9-2020.2304404
Dang, V. C., & Nguyen, Q. K. (2022). Audit committee characteristics and tax avoidance : Evidence from an emerging economy. Cogent Economics & Finance, 10(1). https://doi.org/10.1080/23322039.2021.2023263
Dwiyanti, K. T., & Astriena, M. (2018). Pengaruh Kepemilikan Keluarga dan Karakteristik Komite Audit Terhadap Manajemen Laba. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 3(2), 447–469. https://doi.org/10.31093/jraba.v3i2.123
Edison, A. (2017). Struktur Kepemilikan Asing, Kepemilikan Institusional dan Kepemilikan Manajerial Pengaruhnya terhadap Luas Pengungkapan Corporate Social Responsibility (CSR) (Studi pada Perusahaan Sektor Utama yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2014). 11(2), 164–175. https://jurnal.unej.ac.id/index.php/BISMA/article/view/6311/4658
Elgergeni, S., Khan, N., & Kakabadse, N. K. (2018). Firm ownership structure impact on corporate social responsibility: evidence from austerity U.K. International Journal of Sustainable Development and World Ecology, 25(7), 602–618. https://doi.org/10.1080/13504509.2018.1450306
Erwanti, Y., & Haryanto. (2017). Pengaruh Ukuran Perusahaan, Profitabilitas, Dewan Komisaris, Komite Audit Dan Kualitas Audit Terhadap Pengungkapan Informasi Pertanggungjawaban Sosial. Diponegoro Journal of Accounting, 6(4), 295–308.
Frisca Tania, F., & Mukhlasin. (2020). The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia. Management & Economics Research Journal, 2(4), 66–85. https://doi.org/10.48100/merj.v2i4.126
Ghozali, I. (2021). Partial Least Squares Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.2.9 untuk Penelitian Empiris (3rd ed.). Badan Penerbit Universitas Diponegoro.
Hasan, M. M., Habib, A., & Alam, N. (2021). Asset Redeployability and Corporate Tax Avoidance. Abacus, 57(2), 183–219. https://doi.org/10.1111/abac.12211
Hendi, & Wulandari, W. S. (2021). Pengaruh Tata Kelola Perusahaan dan Kualitas Tanggung Jawab Sosial Perusahaan terhadap Penghindaran Pajak pada Perusahaan yang Terdaftar di BEI. Conference on Management, Business, Innovation, Education and Social Science, 1(1), 1187–1200. https://journal.uib.ac.id/index.php/combines/article/view/4542
Hsu, P. H., Moore, J. A., & Neubaum, D. O. (2018). Tax avoidance, financial experts on the audit committee, and business strategy. Journal of Business Finance and Accounting, 45(9–10), 1293–1321. https://doi.org/10.1111/jbfa.12352
Jensen, & Meckling. (1976). The Theory of firms: Managerial Behaviour, Agency Cost, and Ownership Structure. Journal of Financial and Economics, 3(4), 3:305-360. https://www.sciencedirect.com/science/article/pii/0304405X7690026X
Jiang, Y., Zheng, H., & Wang, R. (2021). The effect of institutional ownership on listed companies’ tax avoidance strategies. Applied Economics, 53(8), 880–896. https://doi.org/10.1080/00036846.2020.1817308
kemenperin.go.id. (2022). Kontribusi Industri Makanan dan Minuman Tembus 37,77 Persen. Kemenperin.Go.Id. https://kemenperin.go.id/artikel/23393/Kontribusi-Industri-Makanan-dan-Minuman-Tembus-37,77-Persen
Kementerian Keuangan RI. (2022). APBN Kita. Djpk.Kemenkeu.Go.Id. https://djpk.kemenkeu.go.id/wp-content/uploads/2022/11/V-1-Final-Publikasi-APBN-KiTa-Ed-Oktober-2022.pdf
Kirana, A. S., & Sundari, S. (2022). Mekanisme Corporate Governance dan Corporate Social Responsibility terhadap Tax Avoidance pada Perusahaan Sektor Pertambangan Batu Bara. Journal of Management and Bussiness (JOMB), 2(8.5.2017), 2003–2005. https://doi.org/10.31539/jomb.v4i2.4265
Kovermann, J., & Wendt, M. (2019). Tax avoidance in family firms: Evidence from large private firms. Journal of Contemporary Accounting and Economics, 15(2), 145–157. https://doi.org/10.1016/j.jcae.2019.04.003
Lionita, A., & Kusbandiyah, A. (2017). Pengaruh Corporate Social Responsibility, Profitabilitas, Leverage Dan Komisaris Independen Terhadap Praktik Penghindaran Pajak Pada Perusahaan Yang Terdaftar Di BEI. Kompartemen, XV(1), 1–11.
Mohammadi, S., Saeidi, H., & Naghshbandi, N. (2021). The impact of board and audit committee characteristics on corporate social responsibility: evidence from the Iranian stock exchange. International Journal of Productivity and Performance Management, 70(8), 2207–2236. https://doi.org/10.1108/IJPPM-10-2019-0506
Ningrum, E. M., Samrotun, Y. C., & Fajri, R. N. (2020). Tax Avoidance Ditinjau Dari Corporate Governance Pada Perusahaan Property Dan Real Estate. Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo, 5(2), 100–115. https://doi.org/10.35906/jep01.v5i2.417
Oussii, A. A., & Boulila Taktak, N. (2018). Audit committee effectiveness and financial reporting timeliness: The case of Tunisian listed companies. African Journal of Economic and Management Studies, 9(1), 34–55. https://doi.org/10.1108/AJEMS-11-2016-0163
Pamungkas, J. F., & Fachrurrozie. (2021). The Effect of the Board of Commissioners, Audit Committee, Company Size on Tax Avoidance with Leverage as an Intervening Variable. Accounting Analysis Journal, 10(3), 173–182. https://doi.org/10.15294/aaj.v10i3.51438
Pratiwi, A. P. (2018). Pengaruh Kepemilikan Institusional Dan Kinerja Keuangan Terhadap Penghindaran Pajak Dengan Corporate Social Responsibility Sebagai Pemediasi Kepemilikan Institusional Dan Kinerja Keuangan Terhadap Penghindaran Pajak Dengan Corporate Sosial Responsibility. Jurnal Ilmu Manajemen & Bisnis, 9(2), 58–66. www.globalreporting.org
Pudjianti, F. N., & Ghozali, I. (2021). Pengaruh Karakteristik Komite Audit terhadap Pengungkapan CSR dengan Keberadaan Manajemen Risiko sebagai Variabel Intervening. 10, 1–13. https://ejournal3.undip.ac.id/index.php/accounting/article/view/30208
Ramadhani, R., & Maresti, D. (2021). Pengaruh Leverage dan Ukuran Dewan Direksi Terhadap Pengungkapan CSR. 5(1), 78–83. https://doi.org/10.33087/ekonomis.v5i1.262
Rivandi, M., & Putra, R. J. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility. Owner, 5(2), 513–524. https://doi.org/10.33395/owner.v5i2.468
Setiawan, E. M., & Ridaryanto, P. (2022). Analisis Pengaruh Efektivitas Dewan Komisaris Dan Komite Audit Terhadap Kualitas Sustainability Report. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 19(1), 126–149. https://doi.org/10.25170/balance.v19i1.3510
Situmeang, I. V. O. (2016). Corporate Social Responsibility Dipandang dari Perspektif Komunikasi Organisasi. Ekuilibria. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1155602
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.
Sunaryo. (2015). Tanggung Jawab Sosial Perusahaan (Corporate Social Responsibility) dalam Berbagai Perspektif Kajian. Anugrah Utama Raharja.
Syofyan, E. (2021). Good Corporate Governance (GCG). Unisma Press.
Wiratmoko, S. (2018). The effect of corporate governance, corporate social responsibility, and financial performance on tax avoidance. The Indonesian Accounting Review, 8(2), 241. https://doi.org/10.14414/tiar.v8i2.1673
Xu, S., Wang, F., Cullinan, C. P., & Dong, N. (2022). Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China. Australian Accounting Review, 32(2), 267–289. https://doi.org/10.1111/auar.12372
Yustin, A. L., & Effendi, B. (2021). Penggunaan Corporate Social Responsibility Sebagai Intervening: Antara Komisaris Independen, Dewan Direksi, Komite Audit dan Kualitas Audit Terhadap Tax Avoidance. STATERA: Jurnal Akuntansi Dan Keuangan, 3(2), 75–84. https://doi.org/10.33510/statera.2021.3.2.75-84
Ziliwu, D. B., Surbakti, L. P., Ajengtiyas, A., Mashuri, S., Pembangunan, U., Veteran, N., & Korespondensi, P. (2021). Pengaruh Karakteristik Komite Audit terhadap Penghindaran Pajak dengan Kualitas Audit Eksternal sebagai Variabel Moderasi. 24(1), 101–122. https://doi.org/10.34209/equ.v24i1.2258
Published
2023-09-17
Section
Articles
