Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance dan Sales Growth pada Tax Avoidance

I Ketut Jati,Ni Made Dwi Payanti

doi:10.24843/eja.2020.v30.i05.p01

Abstract

This study aims to examine the effect of corporate social responsibility disclosure, good corporate governance and sales growth on tax avoidance with a cash effective tax rate (CETR) proxy. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Determination of the sample using the nonprobability sampling method with purposive sampling technique obtained by 20 companies with 80 observations. The data analysis technique used is multiple linear regression analysis, first factor analysis is carried out to determine the factors of good corporate governance variables. The results of this study indicate that disclosure of corporate social responsibility has no effect on tax avoidance, good corporate governance with proxies selected representing managerial ownership and institutional ownership negatively affect tax avoidance, while sales growth has a positive effect on tax avoidance. Keywords: Tax Avoidance; Corporate Social Responsibility Disclosure; Good Corporate Governance; Sales Growth.

Highlights

This study aims to examine the effect of corporate social responsibility disclosure, good corporate governance and sales growth on tax avoidance with a cash effective tax rate (CETR) proxy
The results of this study indicate that disclosure of corporate social responsibility has no effect on tax avoidance, good corporate governance with proxies selected representing managerial ownership and institutional ownership negatively affect tax avoidance, while sales growth has a positive effect on tax avoidance
Pada penelitian ini memiliki nilai adjusted R Square yang rendah yaitu sebesar 9,2 persen menunjukkan bahwa adanya keterbatasan variabel independen yang digunakan dalam menjelaskan variabel dependen ( tax avoidance)

Summary

Introduction

This study aims to examine the effect of corporate social responsibility disclosure, good corporate governance and sales growth on tax avoidance with a cash effective tax rate (CETR) proxy. Di antara keempat proksi GCG yaitu, kepemilikan manajerial, kepemilikan institusional, komite audit dan dewan komisaris independen yang akan digunakan sebagai variabel bebas dalam penelitian ini adalah proksi yang memiliki skor tertinggi dalam kemampuan menjelaskan hubungan atau korelasi dengan tax avoidance. Penelitian yang dilakukan oleh Ayuningtyas & Sujana (2018), yang menyatakan bahwa sales growth berpengaruh negatif pada tax avoidance yang artinya semakin tinggi pertumbuhan penjualan, maka semakin berkurang aktivitas tax avoidance suatu perusahaan yang disebabkan karena perusahaan dengan tingkat penjualan yang relatif besar akan memberikan peluang untuk memperoleh laba yang besar dan mampu untuk melakukan pembayaran pajak.

Objectives

Results

Conclusion