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Abstract
This research is based on the rise of tax avoidance phenomenon in Indonesia. The purpose of this study is to analyze the effect of corporate governance and corporate social responsibility disclosure on tax avoidance. Tax avoidance are dependent variable on this research. Tax avoidance is measured by book tax gap (BTG). Independent commissioners, audit quality, institutional ownership, managerial ownership, and corporate social responsibility disclosure are independent variables on this research. The sample of this research was 13 mining companies and Crude Palm Oil (CPO) companies that listed in Indonesia Stock Exchange for the years 2010- 2014. This research used purposive sampling criteria and double linear regression analysis test. The result showed that audit quality and institutional ownership have significant negatively effect. Meanwhile, corporate social responsibility disclosure have significant positevely effect on tax avoidance. The research contributes that corporate social responsibility disclosure need to be considered as an indicator in exposing the practice of tax avoidance especially on mining and CPO companies in Indonesia.
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Penelitian ini dilatarbelakangi oleh maraknya fenomena penghindaran pajak di Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh tata kelola perusahaan dan pengungkapan tanggungjawab sosial perusahaan terhadap penghindaran pajak. Penghindaran pajak merupakan variabel dependen dalam penelitian ini. Penghindaran pajak diukur dengan book tax gap (BTG). Proporsi komisaris independen, kualitas audit, kepemilikan institusional, kepemilikan manajerial, dan pengungkapan tanggungjawab sosial adalah variabel independen pada penelitian ini. Sampel penelitian ini adalah 13 perusahaan tambang dan perusahaan kelapa sawit yang terdaftar di Bursa Efek Indonesia pada tahun 2010–2014. Sampel dipilih dengan menggunakan metode purposive sampling. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa kualitas audit dan kepemilikan institusional berpengaruh negatif signifikan. Sementara itu, pengungkapan tanggungjawab sosial berpengaruh positif signifikan terhadap penghindaran pajak. Penelitian ini berkontribusi bahwa pengungkapan tanggungjawab sosial perlu dipertimbangkan sebagai salah satu indikator dalam mengungkap praktek penghindaran pajak khususnya pada perusahaan tambang dan kelapa sawit di Indonesia.
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References
- Agoes, S., dan Ardana, I.C. (2009). Etika Bisnis dan Profesi. Jakarta: Salemba Empat.
- Ambong, Ayu. (2014, 19 September). Modus Skandal Pajak Perusahaan Sawit dan Tambang. Tempo Bisnis.
- Diambil dari http://en.tempo.co.
- Andriani dan Sawarjuwono. (2013). Peran CSR dalam Penyelesaian Konflik Pencemaran Lingkungan antara Perusahaan dan Masyarakat Lokal. Simposium Nasional Akuntansi XVI, Manado, Indonesia, 25-28 September.
- Annisa, N. A., dan Kurniasih, L. (2012). Pengaruh Corporate Governance Terhadap Tax Avoidance. Jurnal Akuntansi & Auditing, 8, hal. 95-189.
References
Agoes, S., dan Ardana, I.C. (2009). Etika Bisnis dan Profesi. Jakarta: Salemba Empat.
Ambong, Ayu. (2014, 19 September). Modus Skandal Pajak Perusahaan Sawit dan Tambang. Tempo Bisnis.
Diambil dari http://en.tempo.co.
Andriani dan Sawarjuwono. (2013). Peran CSR dalam Penyelesaian Konflik Pencemaran Lingkungan antara Perusahaan dan Masyarakat Lokal. Simposium Nasional Akuntansi XVI, Manado, Indonesia, 25-28 September.
Annisa, N. A., dan Kurniasih, L. (2012). Pengaruh Corporate Governance Terhadap Tax Avoidance. Jurnal Akuntansi & Auditing, 8, hal. 95-189.