PERAN CORPORATE PHILANTHROPY, GREEN ACCOUNTING, DAN INSTITUTIONAL OWNERSHIP TERHADAP AGRESIVITAS PAJAK
DOI:
https://doi.org/10.30871/jama.v10i1.12868Keywords:
agresivitas pajak; corporate philanthropy; green accounting; institutional ownershipAbstract
Penelitian ini mengkaji isu agresivitas pajak perusahaan yang berpotensi mengurangi penerimaan negara serta menimbulkan risiko reputasi. Tujuan penelitian ini adalah untuk menganalisis pengaruh corporate philanthropy, green accounting, dan institutional ownership terhadap agresivitas pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian asosiatif. Sampel penelitian adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024 yang dipilih menggunakan metode purposive sampling. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa corporate philanthropy tidak berpengaruh terhadap agresivitas pajak, sedangkan green accounting dan institutional ownership berpengaruh negatif dan signifikan terhadap agresivitas pajak. Temuan ini menunjukkan bahwa aktivitas sosial yang bersifat simbolik tidak cukup untuk memengaruhi kebijakan pajak, karena aktivitas tersebut lebih berorientasi pada peningkatan citra perusahaan dibandingkan perbaikan tata kelola fiskal dan transparansi perpajakan, sementara transparansi lingkungan dan mekanisme pengawasan efektif dalam menekan perilaku oportunistik manajemen. Penelitian ini memberikan kontribusi teoretis dengan membedakan dimensi tanggung jawab sosial menjadi simbolik dan substantif serta mengintegrasikan teori legitimasi dan teri keagenan. Secara praktis, hasil penelitian ini memberikan implikasi bagi perusahaan dan regulator untuk meningkatkan transparansi dan tata kelola guna mengurangi agresivitas pajak.
Downloads
References
Alverina, G. C. A., & Hadiprajitno, P. T. B. (2022). Pengaruh Profitabilitas, Financial Distress, Ukuran Perusahaan, Reputasi Auditor dan Opini Audit Terhadap Audit Report Lag Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Periode Sebelum Pandemi (2017- 2018) dan Period. Diponegoro Journal Of Accounting, 11(2), 1–13.
Bird, R., & Davis-Nozemack, K. (2018). Tax avoidance as a sustainability problem. Journal of Business Ethics, 151(4), 1009–1025.
Buallay, A. (2021). Sustainability reporting and firm performance: The moderating role of ESG. Journal of Applied Accounting Research, 22(2), 191–210.
Col, B., & Patel, S. (2019). Going to haven? Corporate social responsibility and tax avoidance. Journal of Business Ethics, 154(4), 1033–1050.
Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and firm value. Review of Economics and Statistics, 88(3), 537–546.
Dewi, N. P. S., & Suaryana, I. G. N. A. (2021). Pengaruh environmental accounting disclosure terhadap agresivitas pajak perusahaan. E-Jurnal Akuntansi, 31(5), 1123–1137.
Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. Pacific Sociological Review, 18(1), 122–136.
Dyreng, S. D., Hanlon, M. ., Maydew, E. L. ., & Thornock, J. R. (2017). Changes in corporate effective tax rates over the past 25 years. Journal of Financial Economics, 124(3), 441–463. https://doi.org/doi.org/10.1016/j.jfineco.2017.04.001
Fadli, I. (2016). Pengaruh likuiditas, leverage, komisaris independen, manajemen laba, dan kepemilikan institusional terhadap agresivitas pajak perusahaan. JOM Fekon, 3(1), 1205–1219.
Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman.
Ghozali, I. (2021). Aplikasi analisis multivariate dengan program IBM SPSS 26 (10th ed.). Semarang: Badan Penerbit Universitas Diponegoro.
Global Witness. (2019). Taxing Times for Adaro: Indonesia’s shifting coal money. Global Witness.
Guenther, D. A., Matsunaga, S. R., & Williams, B. M. (2021). Is tax avoidance related to firm risk? Contemporary Accounting Research, 38(1), 1–29.
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(3), 127–178.
Huseynov, F., & Klamm, B. K. (2020). Tax avoidance, tax management and corporate social responsibility. Journal of Business Ethics, 16(3), 1–17.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 305–360.
Khan, M., Srinivasan, S., & Tan, L. (2021). Institutional ownership and corporate tax avoidance: New evidence. The Accounting Review, 96(2), 1–29.
Kim, J. B., Li, Y., & Zhang, L. (2011). Corporate tax avoidance and stock price crash risk: Firm-level analysis. Journal of Financial Economics, 100(3), 639–662.
Kiranmai, J. (2018). Green accounting practices and sustainability. International Journal of Engineering and Technology, 7(3), 789–793.
Kovermann, J., & Velte, P. (2019). The impact of corporate governance on corporate tax avoidance—A literature review. Journal of International Accounting, Auditing and Taxation, 36(100270).
Laguir, I., Staglianò, R., & Elbaz, J. (2015). Does corporate social responsibility affect corporate tax aggressiveness? Journal of Cleaner Production, 107, 662–675.
Lestari, D. A., & Putri, I. G. A. M. A. D. (2021). Pengaruh green accounting terhadap agresivitas pajak pada perusahaan manufaktur di Bursa Efek Indonesia. E-Jurnal Akuntansi, 31(8), 1987–1999.
Makhfudloh, F., Herawati, N., & Wulandari, A. (2018). Pengaruh corporate social responsibility terhadap perencanaan agresivitas pajak. Jurnal Akuntansi Dan Bisnis, 18(2), 123–134.
Orazalin, N., & Mahmood, M. (2021). Toward sustainable development: Board characteristics, country governance quality, and environmental performance. Business Strategy and the Environment, 30(8), 3869–3886.
Pratama, R. A., & Wahyudi, D. (2020). Implementasi green accounting dan kaitannya dengan tax avoidance pada perusahaan sektor industri. Jurnal Ilmiah Akuntansi Dan Bisnis, 15(1), 88–101.
Pratiwi, N. P. D., & Ardiyanto, M. D. (2018). Pengaruh struktur kepemilikan dan komisaris independen terhadap agresivitas pajak. Diponegoro Journal of Accounting, 7(4), 1–13.
Putri, C. A., & Lautania, M. F. (2016). Pengaruh capital intensity ratio, inventory intensity ratio, ownership structure, dan profitability terhadap effective tax rate (ETR). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 1(1), 101–119.
Richardson, G., Taylor, G., & Lanis, R. (2016). Women on the board of directors and corporate tax aggressiveness in Australia. Accounting Research Journal, 29(3), 313–331.
Riyadh, H. A., Sukoharsono, E. G., Alfaiza, S. A., & Andriana, A. (2020). The impact of corporate social responsibility disclosure and board characteristics on corporate performance. International Journal of Energy Economics and Policy, 10(5), 219–226.
Sari, N. P., & Rahmawati, D. (2022). Green accounting, environmental disclosure, dan pengaruhnya terhadap agresivitas pajak perusahaan. Jurnal Akuntansi Multiparadigma, 13(2), 245–258.
Simangunsong, A., & Handayani, N. (2023). Pengaruh Profitabilitas, Solvabilitas, dan Reputasi Akuntan Publik Terhadap Audit Report Lag Pada Perusahaan Property and Real Estate. Jurnal Ilmu Dan Riset Akuntansi, 12(8), 1–15.
Su, W., & He, J. (2019). Corporate philanthropy and firm value: Evidence from China. Journal of Business Ethics, 158(4), 1171–1189.
Suandy, E. (2016). Perencanaan pajak. Jakarta: Salemba Empat.
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571–610. https://doi.org/https://doi.org/10.5465/amr.1995.9508080331
Taylor, G., & Richardson, G. (2021). International corporate tax avoidance practices: Evidence from transfer pricing. Journal of International Accounting Research, 20(1), 1–20.
Wang, H., & Qian, C. (2016). Corporate philanthropy and corporate financial performance: The roles of stakeholder response and political access. Academy of Management Journal, 54(6), 1159–1181.
Wirayudha, I. P. B. S., & Budiartha, I. K. (2022). Profitabilitas, Ukuran Perusahaan, Reputasi Kantor Akuntan Publik dan Audit Report Lag,. E-Jurnal Akuntansi, 32(9), 2837–2849.
Wiredu, J., Amoako, G. K., & Asare, N. (2023). Green accounting practices and environmental performance of firms: Evidence from developing economies. Journal of Environmental Accounting and Management, 11(2), 145–160.
Zaitegi, N., Echeverria, C., & Garmendia, A. (2022). Corporate environmental performance and reputation: The role of sustainability practices in shaping stakeholder perceptions. Journal of Cleaner Production, 3(1).
Zeng, T. (2016). Corporate social responsibility, tax aggressiveness, and firm market value. Accounting Perspectives, 15(1), 7–30.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Melinda Wijaya
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
