Kualitas Corporate Social Responsibility dan Penghindaran Pajak dengan Kinerja Laba Sebagai Moderator

Elisa Tjondro · Retnaningtyas Widuri · Jacqueline Maria Katopo

18 citations0/0 files storedJurnal Akuntansi dan Keuangan

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Corporate Taxation and Avoidance Taxation and Compliance Studies Corporate Governance and Financial Management

Abstract

Tujuan penelitian ini adalah meneliti pengaruh kualitas corporate social responsibility (CSR) terhadap penghindaran pajak dengan kinerja laba sebagai variabel moderator. Penelitian ini menggunakan CSR award sebagai indikator kualitas corporate social responsibility (CSR). Data dianalisis menggunakan Moderated Regression Analysis. Sampel penelitian sebanyak 137 perusahaan yang terdaftar di Bursa Efek Indonesia dengan 615 pengamatan. Hasil penelitian membuktikan kualitas corporate social responsibility (CSR) berpengaruh negatif terhadap penghindaran pajak. Namun bila kualitas corporate social responsibility (CSR) dimoderasi dengan kinerja laba yang tinggi, maka menunjukkan pengaruh positif terhadap penghindaran pajak, artinya perusahaan dengan kualitas corporate social responsibility (CSR) yang baik cenderung mengalami peningkatan dalam penghindaran pajak saat kinerja laba tinggi.

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References

2007The Social Responsibility of Business Is to Increase Its Profits 2010The Effects of Executives on Corporate Tax Avoidance 2015Signaling through corporate accountability reporting 2013Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities 2015Rule of Law and Constitutional Democracy 2011Corporate social responsibility and tax aggressiveness: An empirical analysis 2009Is the Socially Responsible Corporation a Myth? The Good, the Bad, and the Ugly of Corporate Social Responsibility 2012The Effect of Hedge Fund Activism on Corporate Tax Avoidance

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2020Pengaruh Dewan Direksi Wanita, Dewan Komisaris Wanita Dan Kualitas Pengungkapan Corporate Social Responsibility Terhadap Manajemen Laba

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