Apakah Tanggung Jawab Sosial Perusahaan dan Tata Kelola Perusahaan Mempengaruhi Perilaku Perpajakan?
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Authors
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Arif Nur Rahman
Departemen Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia.
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Fahana Uliya Sari
Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia
DOI:
Keywords:
Tanggung Jawab Sosial, Tata Kelola Perusahaan, Agresivitas Pajak, Kepercayaan Pemangku KepentinganAbstract
Tujuan: Penelitian ini bertujuan untuk menginvestigasi pengaruh Corporate Social Responsibility (CSR) dan Corporate Governance (CG) terhadap agresivitas pajak pada perusahaan-perusahaan di Indonesia, dengan meneliti bagaimana faktor-faktor tersebut berinteraksi untuk mempengaruhi perilaku perusahaan dalam hal perpajakan.
Metode: Dengan menggunakan data sekunder dari 100 perusahaan publik selama enam tahun (2019-2024), kami menggunakan model regresi data panel.
Hasil: Temuan menunjukkan bahwa CSR memiliki pengaruh positif terhadap agresivitas pajak, yang menunjukkan bahwa perusahaan dapat memanfaatkan kegiatan CSR untuk mengelola kewajiban pajak mereka. Selain itu, tata kelola perusahaan yang kuat secara signifikan memoderasi hubungan ini, sehingga mengurangi tingkat praktik pajak yang agresif.
Kebaruan: Penelitian ini berkontribusi pada literatur dengan menjembatani CSR dan CG dengan agresivitas pajak, menyoroti peran ganda yang dimainkan oleh faktor-faktor ini dalam membentuk perilaku pajak perusahaan di Indonesia, sebuah konteks yang belum banyak dieksplorasi dalam penelitian sebelumnya.
Implikasi Praktis: Hasil penelitian ini menekankan pentingnya mengintegrasikan mekanisme tata kelola yang efektif dengan inisiatif CSR untuk memastikan praktik pajak yang etis, sehingga dapat meningkatkan reputasi perusahaan dan kepercayaan pemangku kepentingan. Para pembuat kebijakan didorong untuk menegakkan peraturan yang mendorong transparansi dalam kegiatan CSR dan standar tata kelola.
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