Penghindaran Pajak Dan Corporate Social Responsibility: Kinerja Laba Sebagai Variabel Moderasi
Keywords:
Penghindaran pajak, corporate social responsibility, kinerja labaAbstract
Beberapa penelitian CSR dan penghindaran pajak mempunyai hasil
yang tidak konsisten. Tujuan penelitian ini adalah untuk mengetahui
hubungan antara penghindaran pajak dan corporate social
responsibility (CSR) dengan dimoderasi oleh kinerja laba perusahaan.
Sampel yang digunakan adalah perusahaan terdaftar dalam LQ45 dari
tahun 2012-2015, yaitu sebanyak 113 data. Teknik analisis yang
digunakan adalah Moderating Regression Analysis (MRA). Hasil
menunjukkan bahwa kinerja laba terbukti memoderasi dengan
memperlemah hubungan antara kinerja CSR dan penghindaran pajak.
References
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Campbell, J. 2007. Why Would Corporations Behave in Socially Responsible Ways? An
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Review, Vol. 32, No. 3, pp: 946–967.
Christensen, D. 2016. Corporate Accountability Reporting and High Profile Misconduct. The
Accounting Review, Vol. 91, No. 2, pp: 377-399.
Davis, A. K., D. A. Guenther, L. K. Krull, dan B. M. Williams. 2016. Do Socially Responsible
Firms Pay More Taxes?. The Accounting Review, Vol. 91. No. 1, pp: 47-68.
Dhaliwal, D., O. Li, A. Tsang, dan Y. Yang. 2011. Voluntary Nonfinancial Disclosure and The
Cost Of Equity Capital: The Initiation of Corporate Social Responsibility Reporting.
The Accounting Review, Vol. 86, No. 1, pp: 59–100.
Dhaliwal, D., S. Radhakrishnan, A. Tsang, dan Y. Yang. 2012. Nonfinancial Disclosure And
Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility
Disclosure. The Accounting Review, Vol. 87, No. 3, pp: 723–759.
Fombrun, C., N. Gardberg, dan M. Barnett. 2000. Opportunity Platforms and Safety Nets:
Corporate Citizenship and Reputational Risk. Business and Society Review, Vol. 105,
pp: 85–106.
Donaldson, T., dan L. Preston. 1995. The Stakeholder Theory of The Corporation: Concepts,
Evidence, and Implications. The Academy of Management Review, Vol. 19, No. 2, pp:
252–284.
Frank, M., Lynch, L., dan Rego, S., 2009. Tax Reporting Aggressiveness and Its Relation to
Aggressive Financial Reporting. The Accounting Review, Vol. 84, pp: 467–496.
Friedman, M. 1970. The Social Responsibility of Business is to Increase Its Profits. The New
York Times Magazine (September 13).
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Tersedia di: https://www.globalreporting.org/resourcelibrary/G3.1-Sustainability-
Reporting-Guidelines.pdf
Ghozali, I. 2006. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan
Penerbit Universitas Diponogoro.
Godfrey, P. C., C. B. Merrill, dan J. M. Hansen. 2009. The Relationship Between Corporate
Social Responsibility and Shareholder Value: An Empirical Test of The Risk
Management Hypothesis. Strategic Management Journal, Vol. 30, No. 4, pp: 425–
445.
Golob, U. Dan J. L. Bartlett. 2007. Communicating about Corporate Social Responsibility: A
Comparative Study of CSR Reporting in Australia and Slovena. Public Relations
Review, Vol. 33, pp: 1-9.
Gray, R., Kouhy, R. dan Lavers, S. 1995. Corporate Social and Environmental Reporting: A
Review of The Literature and A Longitudinal Study of UK Disclosure. Accounting,
Auditing & Accountability Journal, Vol. 8 No. 2, pp: 47-77.
Grunig dan Hunt. 1984. Managing Public Relations. New York: Holt, Rinehart, & Winston.
Hanlon, M., dan S. Heitzman. 2010. A Review of Tax Research. Journal of Accounting &
Economics, Vol. 50, pp: 127–178.
Hoi, C., Q. Wu, dan H. Zhang. 2013. Is Corporate Social Responsibility (CSR) Associated With
Tax Avoidance? Evidence From Irresponsible CSR Activities. The Accounting
Review, Vol. 88, No. 6, pp: 2025–2059.
Holmes, L. dan R. Watts. 2000. Corporate Social Responsibility: Making Good Business Sense.
Geneva, Switzerland: World Business Council for Sustainable Development.
Jo, H. dan M. A. Harjoto. 2011. Corporate Governance and Firm Value: The Impact of
Corporate Social Responsibility. Journal of Business Ethics, Vol. 103, No. 3, pp: 351-
383.
Landolf, U. .2006. Tax and Corporate Responsibility. International Tax Review, Vol. 29, pp: 6-
9.
Lanis, R. dan G. Richardson. 2011. Corporate Social Responsibility and Tax Aggressiveness:
An Empirical Analysis. Journal of Accounting and Public Policy, Vol. 31, No. 1, pp:
86–108.
Lanis, R. dan G. Richardson. 2012. Corporate Social Responsibility and Tax Aggressiveness:
An Empirical Analysis. Journal of Accounting and Public Policy, Vol. 31, No. 1, pp:
86–108.
Lanis, R. dan G. Richardson. 2015. Is Corporate Social Responsibility Performance Associated
with Tax Avoidance?. Journal of Business Ethics, Vol. 127, pp: 439-457.
Lys, T., J. Naughton, dan C. Wang. 2015. Signaling Through Corporate Accountability
Reporting. Journal of Accounting and Economics, Vol. 60, No. 1, pp: 56–72.
O? Donovan, G. 2002. Environmental Disclosures in The Annual Report: Extending The
Applicability and Predictive Power of Legitimacy Theory. Accounting, Auditing, &
Accountability Journal, Vol. 15, No. 3, pp: 344-371.
Republik Indonesia. 2007. Undang-Undang No. 40 Tahun 2007 Tentang Perseroan Terbatas.
Lembaran Negara Republik Indonesia Tahun 2007 No. 106.
Sibarani, J. 2012. Pengaruh Penghindaran Pajak Terhadap Kejatuhan Harga Saham pada
Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2010. Skripsi. Depok:
Universitas Indonesia.
Watson, L. 2015. Corporate Social Responsibility, Tax Avoidance, and Earning Performance.
The Journal of the American Taxation Association (JATA), Vol. 37, No. 2, pp: 1-21.
Waddock, S., dan S. Graves. 1997. The Corporate Social Performance-Financial Performance
Link. Strategic Management Journal, Vol. 18, No. 4, pp: 303–319.
Wenzel, M. 2002. The Impact of Outcome Orientation and Justice Concerns on Tax
Complience: The Role of Taxpayers? Identity. Journal of Applied Psychology, Vol.
87, pp: 629-645.
Williams, D.F. 2007. Tax and Corporate Social Responsibility. KPMG, London.
International.
Belkaoui. A. 1993. Accounting Theory(Terjemahan), Edisi Kedua. Jakarta: Erlangga.
Campbell, J. 2007. Why Would Corporations Behave in Socially Responsible Ways? An
Institutional Theory of Corporate Social Responsibility. The Academy Of Management
Review, Vol. 32, No. 3, pp: 946–967.
Christensen, D. 2016. Corporate Accountability Reporting and High Profile Misconduct. The
Accounting Review, Vol. 91, No. 2, pp: 377-399.
Davis, A. K., D. A. Guenther, L. K. Krull, dan B. M. Williams. 2016. Do Socially Responsible
Firms Pay More Taxes?. The Accounting Review, Vol. 91. No. 1, pp: 47-68.
Dhaliwal, D., O. Li, A. Tsang, dan Y. Yang. 2011. Voluntary Nonfinancial Disclosure and The
Cost Of Equity Capital: The Initiation of Corporate Social Responsibility Reporting.
The Accounting Review, Vol. 86, No. 1, pp: 59–100.
Dhaliwal, D., S. Radhakrishnan, A. Tsang, dan Y. Yang. 2012. Nonfinancial Disclosure And
Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility
Disclosure. The Accounting Review, Vol. 87, No. 3, pp: 723–759.
Fombrun, C., N. Gardberg, dan M. Barnett. 2000. Opportunity Platforms and Safety Nets:
Corporate Citizenship and Reputational Risk. Business and Society Review, Vol. 105,
pp: 85–106.
Donaldson, T., dan L. Preston. 1995. The Stakeholder Theory of The Corporation: Concepts,
Evidence, and Implications. The Academy of Management Review, Vol. 19, No. 2, pp:
252–284.
Frank, M., Lynch, L., dan Rego, S., 2009. Tax Reporting Aggressiveness and Its Relation to
Aggressive Financial Reporting. The Accounting Review, Vol. 84, pp: 467–496.
Friedman, M. 1970. The Social Responsibility of Business is to Increase Its Profits. The New
York Times Magazine (September 13).
Global Reporting Initiative (GRI). 2011. Sustainability Reporting Guidelines, Versi 3.1.
Tersedia di: https://www.globalreporting.org/resourcelibrary/G3.1-Sustainability-
Reporting-Guidelines.pdf
Ghozali, I. 2006. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan
Penerbit Universitas Diponogoro.
Godfrey, P. C., C. B. Merrill, dan J. M. Hansen. 2009. The Relationship Between Corporate
Social Responsibility and Shareholder Value: An Empirical Test of The Risk
Management Hypothesis. Strategic Management Journal, Vol. 30, No. 4, pp: 425–
445.
Golob, U. Dan J. L. Bartlett. 2007. Communicating about Corporate Social Responsibility: A
Comparative Study of CSR Reporting in Australia and Slovena. Public Relations
Review, Vol. 33, pp: 1-9.
Gray, R., Kouhy, R. dan Lavers, S. 1995. Corporate Social and Environmental Reporting: A
Review of The Literature and A Longitudinal Study of UK Disclosure. Accounting,
Auditing & Accountability Journal, Vol. 8 No. 2, pp: 47-77.
Grunig dan Hunt. 1984. Managing Public Relations. New York: Holt, Rinehart, & Winston.
Hanlon, M., dan S. Heitzman. 2010. A Review of Tax Research. Journal of Accounting &
Economics, Vol. 50, pp: 127–178.
Hoi, C., Q. Wu, dan H. Zhang. 2013. Is Corporate Social Responsibility (CSR) Associated With
Tax Avoidance? Evidence From Irresponsible CSR Activities. The Accounting
Review, Vol. 88, No. 6, pp: 2025–2059.
Holmes, L. dan R. Watts. 2000. Corporate Social Responsibility: Making Good Business Sense.
Geneva, Switzerland: World Business Council for Sustainable Development.
Jo, H. dan M. A. Harjoto. 2011. Corporate Governance and Firm Value: The Impact of
Corporate Social Responsibility. Journal of Business Ethics, Vol. 103, No. 3, pp: 351-
383.
Landolf, U. .2006. Tax and Corporate Responsibility. International Tax Review, Vol. 29, pp: 6-
9.
Lanis, R. dan G. Richardson. 2011. Corporate Social Responsibility and Tax Aggressiveness:
An Empirical Analysis. Journal of Accounting and Public Policy, Vol. 31, No. 1, pp:
86–108.
Lanis, R. dan G. Richardson. 2012. Corporate Social Responsibility and Tax Aggressiveness:
An Empirical Analysis. Journal of Accounting and Public Policy, Vol. 31, No. 1, pp:
86–108.
Lanis, R. dan G. Richardson. 2015. Is Corporate Social Responsibility Performance Associated
with Tax Avoidance?. Journal of Business Ethics, Vol. 127, pp: 439-457.
Lys, T., J. Naughton, dan C. Wang. 2015. Signaling Through Corporate Accountability
Reporting. Journal of Accounting and Economics, Vol. 60, No. 1, pp: 56–72.
O? Donovan, G. 2002. Environmental Disclosures in The Annual Report: Extending The
Applicability and Predictive Power of Legitimacy Theory. Accounting, Auditing, &
Accountability Journal, Vol. 15, No. 3, pp: 344-371.
Republik Indonesia. 2007. Undang-Undang No. 40 Tahun 2007 Tentang Perseroan Terbatas.
Lembaran Negara Republik Indonesia Tahun 2007 No. 106.
Sibarani, J. 2012. Pengaruh Penghindaran Pajak Terhadap Kejatuhan Harga Saham pada
Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2010. Skripsi. Depok:
Universitas Indonesia.
Watson, L. 2015. Corporate Social Responsibility, Tax Avoidance, and Earning Performance.
The Journal of the American Taxation Association (JATA), Vol. 37, No. 2, pp: 1-21.
Waddock, S., dan S. Graves. 1997. The Corporate Social Performance-Financial Performance
Link. Strategic Management Journal, Vol. 18, No. 4, pp: 303–319.
Wenzel, M. 2002. The Impact of Outcome Orientation and Justice Concerns on Tax
Complience: The Role of Taxpayers? Identity. Journal of Applied Psychology, Vol.
87, pp: 629-645.
Williams, D.F. 2007. Tax and Corporate Social Responsibility. KPMG, London.
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2018-02-21
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Puspawati, D., Praswati, A. N., & Abas, N. I. (2018). Penghindaran Pajak Dan Corporate Social Responsibility: Kinerja Laba Sebagai Variabel Moderasi. Prosiding University Research Colloquium, 83–91. Retrieved from https://repository.urecol.org/index.php/proceeding/article/view/40
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