The Effect of Tax Aggressiveness on Corporate Social Responsibility Disclosures (Study on Listed Companies on the Indonesia Stock Exchange)

Ferdyan Saputra; Niken Ayuningrum; Dedi Handoko; Tanto Tanto

doi:10.32486/aksi.v8i1.513

Authors

Ferdyan Wana Saputra
Niken Ayuningrum
Dedi Handoko
Tanto Tanto Politeknik Jambi

DOI:

https://doi.org/10.32486/aksi.v8i1.513

Keywords:

Earnings, Tax Aggressiveness, Social Responsibility Disclosure

Abstract

Many companies consider tax costs to be the part of lost corporate profits, so companies go through various ways to maximize profits by reducing tax costs. One of the ways that companies do this is by taking aggressive tax measures. The purpose of this study was to show the effect of tax aggressiveness on corporate social responsibility disclosure. The study was conducted on 89 companies listed on the Indonesia Stock Exchange between 2015 until 2021 using the OLS regression analysis model and sensitivity analysis tests. The results showed that tax aggressiveness no effect the disclosure of corporate social responsibility, although this effect is only seen in the next one year's observation (t+1). These results show that the effect of a policy cannot be measured directly within the same time frame as when it was created. The study also found that only company size had any effect on social responsibility disclosure, while leverage, capital intensity and profitability had no effect on social responsibility disclosure.

References

Anggraeni, D. Y., & Djakman, C. D. (2017). Slack Resources, Feminisme Dewan, Dan Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, 14(1), 94–118. https://doi.org/10.21002/jaki.2017.06

Arfiyanto, R., & Ardiyanto, M. D. (2017). Pengaruh Agresivitas Pajak Terhadap Pengungkapan Corporate Social Responsibility. Diponegoro Journal Of Accounting, 6(4), 1–11.

Fajariati, M. B. (2021). Pengaruh Agresivitas Pajak terhadap Pengungkapan Corporate Social Responsibility (Studi terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012–2016). Equity: Jurnal Akuntansi, 1(2), 81–94. https://doi.org/10.46821/equity.v1i2.176

Fionasari, D., Savitri, E., & Andreas, A. (2017). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Agresivitas Pajak (Studi pada Perusahaan yang Listing di Bursa Efek Indonesia). SOROT, 12(2), 95–105. https://doi.org/10.31258/sorot.12.2.4557

Galvani, T. E., & Siregar, D. A. (2019). Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal ManeksI, 8(2), 223–229.

Ganang, S., Wijaya, S., & Hadiprajitno, P. T. B. (2017). Pengaruh Agresivitas Pajak Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan Non-keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2016). Diponegoro Journal Of Accounting, 6(4), 1–15.

Ghozali, Imam. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang : Badan Penerbit Universitas Diponegoro.

Global Reporting Initiative. (2013). G4 Sustainability Reporting Guidelines – Reporting Principles and Standard Disclosures. Amsterdam

Handayani, H., Ayu, N. S., & Dadan, R. (2018). Pengaruh Agresivitas Pajak Terhadap Corporate Social Responsibility Dengan Variabel Kontrol Return On Asset dan Leverage. Tirtayasa EKONOMIKA, 13(1), 162–183.

Harjito, Y., Sari, C. N., & Yulianto, Y. (2017). Tax Aggressiveness Seen From Company Characteristics and Corporate Social Responsibility. Finance, and Forensic Accounting, 5(2), 77–91.

Jananti, N. W. R., & Setiawan, E. (2018). Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Profitabilitas sebagai Variabel Moderasi. E-Jurnal Akuntansi, 24(1), 170–195. https://doi.org/10.24843/eja.2018.v24.i01.p07

Kuriah, H. L., & Asyik, N. F. (2016). Pengaruh Karakteristik Perusahaan Dan Corporate Social Responsibility Terhadap Agresivitas Pajak. Jurnal Ilmu Dan Riset Akuntansi, 5(3), 1–19.

Kusumawati, W. T., & Hardiningsih, P. (2016). The Effect Of Institutional Ownership And Corporate Social Responsibility To The Tax Aggressiveness. ICOBAME, 5(2), 83–90.

Lanis, R., & Richardson, G. (2013). Corporate Social Responsibility And Tax Aggressiveness: A Test Of Legitimacy Theory. Accounting, Auditing And Accountability Journal, 26(1), 75–100. https://doi.org/10.1108/09513571311285621

Mahalistianingsih, I., & Yuliandhari, W. S. (2021). Pengaruh Profitabilitas, Agresivitas Pajak dan Slack Resources Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 479–488. https://doi.org/10.37641/jiakes.v9i3.893

Mashuri, A. A. S., & Ermaya, H. N. L. (2020). Pengaruh Agresivitas Pajak dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility dengan Profitabilitas Sebagai Variabel Moderasi. Jurnal STEI Ekonomi, 29(1), 35–50.

Natalya, D. (2018). Pengaruh Capital Intensity Leverage Dan Profitabilitas Terhadap Tax Agresivitas Dengan Kinerja Pasar Sebagai Variabel Moderating. Media Akuntansi Perpajakan, 17(1), 37–55.

Nusantari, N., Inggar, N., Nuzula, N., Firdausi, N., & Agung, D. (2015). Pengaruh Agresivitas Pajak Terhadap Pengungkapan Corporate Social Responsibility (CSR). Jurnal Akuntansi Bisnis, 5(2), 1–9.

Plorensia, W. A. P., & Hardiningsih, P. (2015). Pengaruh Agresivitas Pajak Dan Media Eksplosure Terhadap Corporate Social Responsibility. Dinamika Akuntansi, Keuangan Dan Perbankan, 4(2), 136–151.

Ramadhan, A., & Amrin, A. (2019). Profitability, Tax Aggressiveness And Environmental Performance On Corporate Social Responsibility Disclosure. Economos : Jurnal Ekonomi Dan Bisnis, 2(1), 45–50.

Susilowati, E., & Kurniati, H. (2018). Analisis Kelayakan Dan Sensitivitas: Studi Kasus Industri Kecil Tempe Kopti Semanan, Kecamatan Kalideres, Jakarta Barat. BISMA (Bisnis Dan Manajemen), 10(2), 102–116.

Tambunan, M. R. U. D. (2020). Kebijakan Perpajakan Di Indonesia Untuk Kemudahan Ekonomi Saat Masa Pandemi Covid-19. Jurnal Administrasi Dan Kebijakan Publik, 5(2), 173–192. https://doi.org/10.25077/jakp

Utari, I. A., & Rohman, A. (2015). Pengaruh Agresivitas Pajak Terhadap Corporate Social Responsibility : Untuk Menguji Teori Legitimasi (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013). Diponegoro Journal Of Accounting, 4(1), 1–13.

Wardhani, R. A., & Muid, D. (2017). Pengaruh Agresivitas Pajak, Ukuran Perusahaan Dan Profitabilitas Terhadap Corporate Social Responsibility. Diponegoro Journal Of Accounting, 6(3), 1–10.