Signifikansi Agresivitas Pajak Ditilik dari Aspek Keberlanjutan Perusahaan
Abstract
Abstrak
Dalam dunia bisnis yang semakin kompetitif, perusahaan perlu melakukan evaluasi kinerja dari tiga aspek utama, yaitu lingkungan, sosial, dan tata kelola. Dari perspektif perpajakan, agresivitas pajak dianggap sebagai salah satu dimensi yang berada dalam lingkup tanggung jawab sosial perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh agresivitas pajak dengan sustainability report disclosure sebagai variabel moderasi. Studi eksplanatori dengan archival data yang bersumber dari perusahaan sektor Basic Materials dan terdaftar pada Bursa Efek Indonesia tahun 2020-2023 digunakan dalam penelitian ini. Analisis data dilakukan dengan moderated regression analysis dengan menggunakan EViews. Hasil penelitian menunjukkan bahwa semakin tinggi penerapan environmental management accounting, semakin rendah agresivitas pajak perusahaan serta sustainability report disclosure memperkuat hubungan negatif antara environmental management accounting dan agresivitas pajak. Dengan demikian, penelitian ini berkontribusi dalam pengelolaan strategi pajak secara lebih bertanggung jawab serta membantu pembuat kebijakan dalam merancang regulasi yang mendukung transparansi dan keberlanjutan.
Kata Kunci: agresivitas pajak, environmental management accounting, sustainability report disclosure.
Abstract
In an increasingly competitive business world, companies need to evaluate their performance from three main aspects, namely environmental, social, and governance. From a tax perspective, tax aggressiveness is considered as one of the dimensions within the scope of corporate social responsibility. This study aims to analyze the effect of tax aggressiveness with sustainability report disclosure as a moderating variable. An explanatory study with archival data sourced from Basic Materials sector companies listed on the Indonesia Stock Exchange in 2020-2023 was used in this study. Data analysis was carried out using moderated regression analysis using EViews. The results of the study show that the higher the implementation of environmental management accounting, the lower the company's tax aggressiveness and sustainability report disclosure strengthens the negative relationship between environmental management accounting and tax aggressiveness. Thus, this study contributes to managing tax strategies more responsibly and assists policy makers in designing regulations that support transparency and sustainability.
Keywords: environmental management accounting, sustainability report disclosure, tax aggressiveness.
Full Text:
PDF (Bahasa Indonesia)References
Alsaadi, A. (2020). Financial-tax reporting conformity, tax avoidance and corporate social responsibility. Journal of Financial Reporting and Accounting, 18(3), 639–659. https://doi.org/10.1108/JFRA-10-2019-0133
Alzlzly, K. R. H., & Shrshab, H. M. (2023). The Role of Green Management Accounting in Improving the Quality of Accounting Information and Improving the Quality of …. Researchgate.Net, April. https://doi.org/10.5281/zenodo.7446310
Ananda, A., & Odang, N. K. (2023). Profit-linked Productivity pada Pengolahan Minyak Kelapa Sawit. Jurnal Riset Akuntansi dan Keuangan, 9(2), 228–236. https://doi.org/https://doi.org/10.54367/jrak.v9i2
Andrian, T., & Yvonne, A. S. (2021). Does Code of Conduct Moderate Corporate Attributes and Carbon Emission Disclosure? Journal of Accounting, Business and Finance Research, 11(2), 46–54. https://doi.org/10.20448/2002.112.46.54
Baudot, L., Johnson, J. A., Roberts, A., & Roberts, R. W. (2020). Is Corporate Tax Aggressiveness a Reputation Threat? Corporate Accountability, Corporate Social Responsibility, and Corporate Tax Behavior. Journal of Business Ethics, 163(2), 197–215. https://doi.org/10.1007/s10551-019-04227-3
Beck, A. C., Campbell, D., & Shrives, P. J. (2010). Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British-German context. British Accounting Review, 42(3), 207–222. https://doi.org/10.1016/j.bar.2010.05.002
Boffo, R., & Patalano, R. (2020). ESG Investing: Practices, Progress and Challenges.
Bukhori, M. R. T., & Sopian, D. (2017). Pengaruh Sustainability Terhadap Kinerja Keuangan. Sikap, 2(1), 35–48.
Cullen, D., & Whelan, C. (2011). Environmental Management Accounting: The State Of Play. Journal of Business & Economics Research (JBER), 4(10). https://doi.org/10.19030/jber.v4i10.2698
Debnath, S., Bose, S. K., & Dhalla, R. S. (2011). Environmental Management Accounting: An Overview of its Methodological Development. International Journal of Business Insights & Transformation, 5(1), 44–57. http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=75377471〈=pt-br&site=ehost-live
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review, 18(1), 122–136. https://doi.org/10.2307/1388226
Endiana, I. D. M., Dicriyani, N. L. G. M., Adiyadnya, M. S. P., & Putra, I. P. M. J. S. (2020). The Effect of Green Accounting on Corporate Sustainability and Financial Performance. Journal of Asian Finance, Economics and Business, 7(12), 731–738. https://doi.org/10.13106/jafeb.2020.vol7.no12.731
Fonseca, J. (2020). ESG Investing: How Corporate Tax Avoidance Affects Corporate Governance & ESG Analysis. Illinois Business Law Journal. https://ssrn.com/abstract=3628879
Freeman, R. E. (2010). Strategic Management: A Stakeholder Approach. Cambridge University Press.
Hashfi, M. H. Al. (2024). Beyond Sustainability: The ESG Performance Relationship on Earnings Management and Tax Avoidance. Scientax, 5(2), 131–147. https://doi.org/10.52869/st.v5i2.771
Ichimura, M., Nam, S., Bonjour, S., Rankine, H., Carisma, B., Qiu, Y., & Khrueachotikul, R. (2009). Eco-efficiency Indicators: Measuring Resource-use Efficiency and the Impact of Economic Activities on the Environment. “Greening of economic growth” series, 25. https://sustainabledevelopment.un.org/content/documents/785eco.pdf
Jones, M. J. (2010). Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting. Accounting Forum, 34(2), 123–138. https://doi.org/10.1016/j.accfor.2010.03.001
Junensie, P. R., Trisnadewi, A. A. A. E., & Intan Saputra Rini, I. G. A. (2020). Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Capital Intensity, Leverage dan Komisaris Independen terhadap Agresivitas Pajak Penghasilan Wajib Pajak Badan pada Perusahaan Industri Konsumsi di Bursa Efek Indonesia Tahun 2015-2017. Wacana Ekonomi (Jurnal Ekonomi, Bisnis dan Akuntansi), 19(1), 67–77. https://doi.org/10.22225/we.19.1.1600.67-77
Kurnia, A., Shaura, A., Raharjo, S. T., & Resnawaty, R. (2020). Sustainable Development dan CSR. Prosiding Penelitian dan Pengabdian kepada Masyarakat, 6(3), 231. https://doi.org/10.24198/jppm.v6i3.26211
Laguir, I., Staglianò, R., & Elbaz, J. (2015). Does corporate social responsibility affect corporate tax aggressiveness? Journal of Cleaner Production, 107, 662–675. https://doi.org/10.1016/j.jclepro.2015.05.059
Lako, A. (2017). Menuju Akuntansi Hijau: isu, Tantangan dan Strategi Pendidikan & Riset Akuntansi. Seminar Nasional “Improving Green Accounting in Developing Business Sustainability.”
Lako, A. (2018a). Akuntansi Hijau: Isu, Teori dan Aplikasi (1 ed.). Salemba Empat.
Lako, A. (2018b). Kerangka Konseptual Akuntansi Hijau. Akuntan Indonesia, 60–66.
Lanis, R., & Richardson, G. (2018). Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis. Journal of Accounting, Auditing & Finance, 33(2), 228–251. https://doi.org/10.1177/0148558X16654834
Nkundabanyanga, S. K., Muramuzi, B., & Alinda, K. (2021). Environmental management accounting, board role performance, company characteristics and environmental performance disclosure. Journal of Accounting & Organizational Change, 17(5), 633–659. https://doi.org/10.1108/JAOC-03-2020-0035
O’Donovan, G. (2002). Environmental disclosures in the annual report. Accounting, Auditing & Accountability Journal, 15(3), 344–371. https://doi.org/10.1108/09513570210435870
Odang, N. K. (2021). Analisis Profitabilitas Customer Berdasarkan Pendekatan Time-driven Activity-based Costing (TDABC). Jurnal Ekonomi Perjuangan, 3(1), 28–38. https://doi.org/10.36423/jumper.v3i1.710
Odang, N. K., & Sidabutar, G. R. A. (2024). Maksimalisasi Profit UMKM Berdasarkan Perspektif Pricing Strategy. Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 7(1), 129–140. https://doi.org/doi.org/10.33795/jraam.v7il.011
Ostas, D. T. (2020). Ethics of Tax Interpretation. Journal of Business Ethics, 165(1), 83–94. https://doi.org/10.1007/s10551-018-4088-7
Pratiwi, A. W., & Kiswara, E. (2019). Pengaruh Tanggung Jawab Sosial, Dimensi-dimensinya, dan Leverage Terhadap Agresivitas Pajak. Diponegoro Journal of Accounting, 8(1).
Pratiwi, Y. N., Meutia, I., & Syamsurijal, S. (2020). The Effect of Environmental Management Accounting on Corporate Sustainability. Binus Business Review, 11(1), 43–49. https://doi.org/10.21512/bbr.v11i1.6028
Raithatha, M., & Shaw, T. S. (2022). Firm’s tax aggressiveness under mandatory CSR regime: Evidence after mandatory CSR regulation of India. International Review of Finance, 22(1), 286–294. https://doi.org/10.1111/irfi.12348
Sihaloho, E. M., & Odang, N. K. (2023). Strategi Penetapan Harga Jual dan Perencanaan Laba pada Bisnis Rintisan Haminjon. Jurnal Riset Akuntansi Multiparadigma, 10(2), 55–64. https://jurnal.uisu.ac.id/index.php/JRAM/article/view/8168/pdf
Solovida, G. T., & Latan, H. (2017). Linking environmental strategy to environmental performance. Sustainability Accounting, Management and Policy Journal, 8(5), 595–619. https://doi.org/10.1108/SAMPJ-08-2016-0046
Srinammuang, P., & Petcharat, N. (2018). Management Accountants’ Role in Moving Towards a Corporate Sustainability in Thailand. International Journal of Business and Management, VI(2), 78–89. https://doi.org/10.20472/BM.2018.6.2.005
Thomas, J., Yao, W., Zhang, F., & Zhu, W. (2022). Meet, beat, and pollute. Review of Accounting Studies, 27(3), 1038–1078. https://doi.org/10.1007/s11142-022-09694-0
Triwacananingrum, W., & Wijaya, G. M. (2022). Sustainability Reporting and Tax Aggressiveness Before and During Covid-19: Gcg Moderating Variable. Jurnal Akuntansi dan Keuangan Indonesia, 19(1), 96–119. https://doi.org/10.21002/jaki.2022.05
Ummah, P. R., & Setiawati, E. (2022). Pengaruh Corporate Social Responsibility (CSR) dan Corporate Governance (CG) Terhadap Agresivitas Pajak. Eqien - Jurnal Ekonomi dan Bisnis, 11(04). https://doi.org/10.34308/eqien.v11i04.1265
Velte, P. (2017). Does ESG performance have an impact on financial performance? Evidence from Germany. Journal of Global Responsibility, 8(2), 169–178. https://doi.org/10.1108/JGR-11-2016-0029
Wijaya, R. A., Faturrahman, F., & Sari, S. Y. (2021). Pengaruh Corporate Social Responsibility, Likuiditas dan Leverage Terhadap Agresivitas Pajak Dengan Variabel Kontrol Profitabilitas. Jurnal Ilmiah Akuntansi, 5(1), 87–98.
Wijaya, T., Ellesia, B. G., Shelly, L., & Velda, V. (2020). The Effect of Good Corporate Governance and Financial Performance on Disclosure of Sustainability Report. Jurnal RAK (Riset Akuntansi Keuangan), 5(2), 85–95. https://doi.org/10.31002/rak.v5i2.3654
Wilson, N. A. (2021). Localization or Standardization? A Comparative Analysis of Multinational Agrochemical Corporations’ Environmental Disclosure Practices in India [Ryerson University]. https://doi.org/https://doi.org/10.32920/ryerson.14663397.v1
Yoon, B., Lee, J.-H., & Cho, J.-H. (2021). The Effect of ESG Performance on Tax Avoidance—Evidence from Korea. Sustainability, 13(12), 6729. https://doi.org/10.3390/su13126729
Zaneta, F., Ermaya, H. N. L., & Nugraheni, R. (2023). Hubungan Environmental, Social, and Governance Disclosure, Green Product Innovation, Environmental Management Accounting Terhadap Firm Value. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 9(1). https://doi.org/10.34204/jiafe.v9i1.6134
Zeng, T. (2016). Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value. Accounting Perspectives, 15(1), 7–30. https://doi.org/10.1111/1911-3838.12090
DOI: http://dx.doi.org/10.30659/jai.14.1.52%20-%2066
Refbacks
- There are currently no refbacks.
Jurnal Akuntansi Indonesia
is published by Department of Accounting, Faculty of Economics Universitas Islam Sultan Agung (UNISSULA), Indonesia in collaboration with IAI KaPD.
Jl. Raya Kaligawe Km.4, PO BOX 1054/SM Semarang 50112
Website: http://fe.unissula.ac.id/
Email: jai@unissula.ac.id
ISSN: 2655-9552 (Online) | 0216-6747 (Print)
DOI : 10.30659/jai
This work is licensed under a Creative Commons Attribution 4.0 International License