Main Article Content
Abstract
This study aims to explain the effect of CSR disclosure on tax avoidance and analyze that effect through earnings management. Companies use CSR expenditure as an earning management strategy. CSR expenditure is assessed as a deductible expense to obtain low taxes. This strategy, called earnings management, is the first step of tax avoidance. The population was taken from companies listed on the Indonesia Stock Exchange (IDX) in the Consumer Non-Cyclicals sector from 2018-2020. Sampling uses a purposive sampling technique with 25 companies. The analysis used is multiple linear regression with the intervening variable testing using the Sobel test. The results of this study explain that CSR disclosure has a negative effect on tax avoidance. Wide CSR disclosure means the company is far from tax avoidance practices. Testing using the intervening variable results in earnings management being unable to mediate the effect of CSR disclosure on tax avoidance.
Keywords
Article Details
Copyright (c) 2023 Rahma Maulida Wanda Azahra, Sri Handayani
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
References
- Aditama, F., & Purwaningsih, A. (2014). Pengaruh perencanaan pajak terhadap manajemen laba pada perusahaan nonmanufaktur yang terdaftar di bursa efek indonesia. Modus, 26(1), 33-50. https://doi.org/10.24002/modus.v26i1.576
- Andvig, J. C., Fjeldstad, O. H., Weltzien, Å., Amundsen, I., Sissener, T. K., & Søreide, T. (2001). Corruption. A review of contemporary research. Chr. Michelsen Institute, development studies and human rights.
- Arfazil, M., Saputra, M., & Indayani. (2021). The effects of environmental performance, financial leverage, and institutional ownership on firm value: a study on manufacturing firms in Indonesia. Journal of Contemporary Accounting, 3(3), 162-168. https://doi.org/10.20885/jca.vol3.iss3.art5
- Avi-Yonah, R. S. (2008). Corporate social responsibility and strategic tax behavior. In Tax and corporate governance (pp. 183-198). Berlin, Heidelberg: Springer Berlin Heidelberg.
- Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of personality and social psychology, 51(6), 1173-1182.
- Colombatto, E. (2001). Discretionary power, rent-seeking and corruption (No. 24-2001). ICER-International Centre for Economic Research. Retrieved from http://pdc.ceu.hu/archive/00001041/01/discretionary_power1.pdf
- Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting Earnings Management. The Accounting Review, 70(2), 193-225.
- Dewi, N. P. M. S., & Suaryana, I. G. N. A. (2015). Pengaruh Profitabilitas dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 13(1), 84-98.
- Dharma, I. M. S., & Ardiana, P. A. (2016). Pengaruh leverage, intensitas aset tetap, ukuran perusahaan, dan koneksi politik terhadap tax avoidance. E-Journal Akuntansi Universitas Udayana, 15(1), 584–613.
- Elgie, R., & Jones, E. (2000). Agents, principals and the study of institutions: Constructing a principal-centered account of delegation. Working documents in the Study of European Governance Number: 5. Center for the Study of European Governance (CSEG).
- Frank, M. M., & Rego, S. O. (2006). Do managers use the valuation allowance account to manage earnings around certain earnings targets? Journal of the American Taxation Association, 28(1), 43-65.
- Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47-77.
- GRI. (2016). Pedoman Pelaporan Keberlanjutan G4. Retrieved from https://globalreporting.org/.
- Halim, A., & Abdullah, S. (2006). Hubungan dan masalah keagenan di pemerintah daerah: Sebuah peluang penelitian anggaran dan akuntansi. Retrieved from https://www.researchgate.net/profile/Syukriy-Abdullah-2/publication/255967655_Hubungan_Dan_Masalah_Keagenan_Di_Pemerintahan_Daerah_Sebuah_Peluang_Penelitian_Anggaran_Dan_Akuntansi/links/5760482108ae2b8d20eb5e43/Hubungan-Dan-Masalah-Keagenan-Di-Pemerintahan-Daerah-Sebuah-Peluang-Penelitian-Anggaran-Dan-Akuntansi.pdf.
- Hamdani, R., Najamuddin, Y., Haryanto, P. D., & Kholid, M. N. (2020). A comparative study on CSR disclosure between Indonesian Islamic banks and conventional banks: the application of GRI and ISR indexes. Jurnal Akuntansi dan Auditing Indonesia, 24(2), 148–158. https://doi.org/10.20885/jaai.vol24.iss2.art8
- Haryani., Pratiwi, L., & Syafruddin, M. (2011). Pengaruh mekanisme corporate governance terhadap kinerja: Transparansi sebagai variabel intervening. Simposium Nasional Akuntansi X IV Banda Aceh.
- Heal, G. (2005). Corporate social responsibility: An economic and financial framework. Geneva Papers on Risk and Insurance: Issues and Practice, 30(3), 387–409. https://doi.org/10.1057/palgrave.gpp.2510037
- Hoi, C. K., Wu, Q., & Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. Accounting Review, 88(6), 2025–2059. https://doi.org/10.2308/accr-50544
- Kontan.co.id. (2019). Tax Justice laporkan Bentoel lakukan penghindaran pajak, Indonesia rugi US$ 14 juta. Retrieved from https://nasional.kontan.co.id/news/tax-justice-laporkan-bentoel-lakukan-penghindaran-pajak-indonesia-rugi-rp-14-juta.
- Lane, J. E. (2006). Public administration & public management: The principal-agent perspective. New York: Routledge.
- Lanis, R., & Richardson, G. (2015). Is corporate social responsibility performance associated with tax avoidance? Journal of Business Ethics, 127(2), 439-457. https://doi.org/10.1007/s10551-014-2052-8
- Lupia, A., & McCubbins, M. D. (1994). Who controls? Information and the structure of legislative decision making. Legislative Studies Quarterly, XIX, 361–384.
- Marpaung, A. P., Harjito, D. A., Hamdani, R., & Ghazali, A. W. (2022). Boards of directors’ feminism, audit committee, and corporate social responsibility. Jurnal Ekonomi dan Bisnis, 25(1), 16–30. https://doi.org/10.24914/jeb.v25i1.4207
- Moe, T. M. (1984). The new economics of organization. American journal of political science, 28(4), 739-777. https://doi.org/10.2307/2110997
- Oksary, V. (2014). Pengaruh corporate social responsibility terhadap profitabilitas perusahaan (pada perusahaan yang tercatat di BEI dan termasuk dalam indeks LQ-45). Doctoral dissertation, Universitas Negeri Sultan Syarif Kasim Riau.
- Pajriyansyah, R., & Firmansyah, A. (2017). Pengaruh leverage, kompensasi rugi fiskal dan manajemen laba terhadap penghindaran pajak. Keberlanjutan, 2(1), 431-459.
- Peraturan Pemerintah (PP) Nomor 47 Tahun 2012 tentang Tanggung Jawab Sosial Dan Lingkungan Perseroan Terbatas, (2012). Retrieved from https://peraturan.bpk.go.id/Home/Details/5260/pp-no-47-tahun-2012
- Pohan, C. A. (2013). Manajemen Perpajakan. Jakarta: Gramedia Pustaka Utama.
- Putri, L. T. Y. (2014). Pengaruh likuiditas, manajemen laba dan corporate governance terhadap agresivitas pajak perusahaan (studi empiris pada perusahaan yang terdaftar di BEI periode 2008-2012). Jurnal Akuntansi, 2(3).
- Smith, R. W., & Bertozzi, M. (1996). Principals and agents: An explanatory model for public budgeting. Journal of Public Budgeting, Accounting & Financial Management, 10(3), 325-353.
- Sulistyanto, S. (2008). Manajemen laba (teori & model empiris). Jakarta: Grasindo.
- Suliyanto, E. T. (2016). Teori dan Aplikasi dengan SPSS. Yogyakarta: CV. Andi Offset.
- Tiaras, I., & Wijaya, H. (2015). Pengaruh likuiditas, leverage, manajemen laba, komisaris independen dan ukuran perusahaan terhadap agresivitas pajak. Jurnal Akuntansi, 19(3), 380-397.
- Tribunnews.com. (2019). Tax Justice Sebut Bentoel Rugikan Negara hingga 14 Juta Dollar lewat Penghindaran Pajak. Retrieved from https://palu.tribunnews.com/2019/05/08/tax-justice-sebut-bentoel-rugikan-negara-hingga-14-juta-dollar-lewat-penghindaran-pajak
- Von Hagen, J. (2002). Fiscal rules, fiscal institutions, and fiscal performance. The Economic and Social Review, 33(3), 263-284.
- Watson, L. (2011). Corporate social responsibility and tax aggressiveness: An examination of unrecognized tax benefits. The Pennsylvania State University working paper.
References
Aditama, F., & Purwaningsih, A. (2014). Pengaruh perencanaan pajak terhadap manajemen laba pada perusahaan nonmanufaktur yang terdaftar di bursa efek indonesia. Modus, 26(1), 33-50. https://doi.org/10.24002/modus.v26i1.576
Andvig, J. C., Fjeldstad, O. H., Weltzien, Å., Amundsen, I., Sissener, T. K., & Søreide, T. (2001). Corruption. A review of contemporary research. Chr. Michelsen Institute, development studies and human rights.
Arfazil, M., Saputra, M., & Indayani. (2021). The effects of environmental performance, financial leverage, and institutional ownership on firm value: a study on manufacturing firms in Indonesia. Journal of Contemporary Accounting, 3(3), 162-168. https://doi.org/10.20885/jca.vol3.iss3.art5
Avi-Yonah, R. S. (2008). Corporate social responsibility and strategic tax behavior. In Tax and corporate governance (pp. 183-198). Berlin, Heidelberg: Springer Berlin Heidelberg.
Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of personality and social psychology, 51(6), 1173-1182.
Colombatto, E. (2001). Discretionary power, rent-seeking and corruption (No. 24-2001). ICER-International Centre for Economic Research. Retrieved from http://pdc.ceu.hu/archive/00001041/01/discretionary_power1.pdf
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting Earnings Management. The Accounting Review, 70(2), 193-225.
Dewi, N. P. M. S., & Suaryana, I. G. N. A. (2015). Pengaruh Profitabilitas dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 13(1), 84-98.
Dharma, I. M. S., & Ardiana, P. A. (2016). Pengaruh leverage, intensitas aset tetap, ukuran perusahaan, dan koneksi politik terhadap tax avoidance. E-Journal Akuntansi Universitas Udayana, 15(1), 584–613.
Elgie, R., & Jones, E. (2000). Agents, principals and the study of institutions: Constructing a principal-centered account of delegation. Working documents in the Study of European Governance Number: 5. Center for the Study of European Governance (CSEG).
Frank, M. M., & Rego, S. O. (2006). Do managers use the valuation allowance account to manage earnings around certain earnings targets? Journal of the American Taxation Association, 28(1), 43-65.
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47-77.
GRI. (2016). Pedoman Pelaporan Keberlanjutan G4. Retrieved from https://globalreporting.org/.
Halim, A., & Abdullah, S. (2006). Hubungan dan masalah keagenan di pemerintah daerah: Sebuah peluang penelitian anggaran dan akuntansi. Retrieved from https://www.researchgate.net/profile/Syukriy-Abdullah-2/publication/255967655_Hubungan_Dan_Masalah_Keagenan_Di_Pemerintahan_Daerah_Sebuah_Peluang_Penelitian_Anggaran_Dan_Akuntansi/links/5760482108ae2b8d20eb5e43/Hubungan-Dan-Masalah-Keagenan-Di-Pemerintahan-Daerah-Sebuah-Peluang-Penelitian-Anggaran-Dan-Akuntansi.pdf.
Hamdani, R., Najamuddin, Y., Haryanto, P. D., & Kholid, M. N. (2020). A comparative study on CSR disclosure between Indonesian Islamic banks and conventional banks: the application of GRI and ISR indexes. Jurnal Akuntansi dan Auditing Indonesia, 24(2), 148–158. https://doi.org/10.20885/jaai.vol24.iss2.art8
Haryani., Pratiwi, L., & Syafruddin, M. (2011). Pengaruh mekanisme corporate governance terhadap kinerja: Transparansi sebagai variabel intervening. Simposium Nasional Akuntansi X IV Banda Aceh.
Heal, G. (2005). Corporate social responsibility: An economic and financial framework. Geneva Papers on Risk and Insurance: Issues and Practice, 30(3), 387–409. https://doi.org/10.1057/palgrave.gpp.2510037
Hoi, C. K., Wu, Q., & Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. Accounting Review, 88(6), 2025–2059. https://doi.org/10.2308/accr-50544
Kontan.co.id. (2019). Tax Justice laporkan Bentoel lakukan penghindaran pajak, Indonesia rugi US$ 14 juta. Retrieved from https://nasional.kontan.co.id/news/tax-justice-laporkan-bentoel-lakukan-penghindaran-pajak-indonesia-rugi-rp-14-juta.
Lane, J. E. (2006). Public administration & public management: The principal-agent perspective. New York: Routledge.
Lanis, R., & Richardson, G. (2015). Is corporate social responsibility performance associated with tax avoidance? Journal of Business Ethics, 127(2), 439-457. https://doi.org/10.1007/s10551-014-2052-8
Lupia, A., & McCubbins, M. D. (1994). Who controls? Information and the structure of legislative decision making. Legislative Studies Quarterly, XIX, 361–384.
Marpaung, A. P., Harjito, D. A., Hamdani, R., & Ghazali, A. W. (2022). Boards of directors’ feminism, audit committee, and corporate social responsibility. Jurnal Ekonomi dan Bisnis, 25(1), 16–30. https://doi.org/10.24914/jeb.v25i1.4207
Moe, T. M. (1984). The new economics of organization. American journal of political science, 28(4), 739-777. https://doi.org/10.2307/2110997
Oksary, V. (2014). Pengaruh corporate social responsibility terhadap profitabilitas perusahaan (pada perusahaan yang tercatat di BEI dan termasuk dalam indeks LQ-45). Doctoral dissertation, Universitas Negeri Sultan Syarif Kasim Riau.
Pajriyansyah, R., & Firmansyah, A. (2017). Pengaruh leverage, kompensasi rugi fiskal dan manajemen laba terhadap penghindaran pajak. Keberlanjutan, 2(1), 431-459.
Peraturan Pemerintah (PP) Nomor 47 Tahun 2012 tentang Tanggung Jawab Sosial Dan Lingkungan Perseroan Terbatas, (2012). Retrieved from https://peraturan.bpk.go.id/Home/Details/5260/pp-no-47-tahun-2012
Pohan, C. A. (2013). Manajemen Perpajakan. Jakarta: Gramedia Pustaka Utama.
Putri, L. T. Y. (2014). Pengaruh likuiditas, manajemen laba dan corporate governance terhadap agresivitas pajak perusahaan (studi empiris pada perusahaan yang terdaftar di BEI periode 2008-2012). Jurnal Akuntansi, 2(3).
Smith, R. W., & Bertozzi, M. (1996). Principals and agents: An explanatory model for public budgeting. Journal of Public Budgeting, Accounting & Financial Management, 10(3), 325-353.
Sulistyanto, S. (2008). Manajemen laba (teori & model empiris). Jakarta: Grasindo.
Suliyanto, E. T. (2016). Teori dan Aplikasi dengan SPSS. Yogyakarta: CV. Andi Offset.
Tiaras, I., & Wijaya, H. (2015). Pengaruh likuiditas, leverage, manajemen laba, komisaris independen dan ukuran perusahaan terhadap agresivitas pajak. Jurnal Akuntansi, 19(3), 380-397.
Tribunnews.com. (2019). Tax Justice Sebut Bentoel Rugikan Negara hingga 14 Juta Dollar lewat Penghindaran Pajak. Retrieved from https://palu.tribunnews.com/2019/05/08/tax-justice-sebut-bentoel-rugikan-negara-hingga-14-juta-dollar-lewat-penghindaran-pajak
Von Hagen, J. (2002). Fiscal rules, fiscal institutions, and fiscal performance. The Economic and Social Review, 33(3), 263-284.
Watson, L. (2011). Corporate social responsibility and tax aggressiveness: An examination of unrecognized tax benefits. The Pennsylvania State University working paper.