Kualitas Corporate Social Responsibility dan Penghindaran Pajak dengan Kepemilikan Keluarga sebagai Moderator

Elisa Tjondro

Abstract


Tujuan penelitian adalah meneliti pengaruh corporate social responsibily (CSR) terhadap penghindaran pajakdengan kepemilikan keluarga sebagai variabel moderasi. Penelitian ini mencoba membandingkan dua indikator CSR, yaitu CSR disclosure dan CSR award, dan menguji pengaruhnya terhadap penghindaran pajak. Berikutnya penelitian ini juga menguji apakah pengaruh CSR terhadap penghindaran pajak dimoderasi oleh kepemilikan keluarga. Semakin berkembangnya perusahaan keluarga di Indonesia, yang saat ini rata-rata berada di bawah kendali generasi ketiga, menarik untuk diteliti.Penelitian ini menggunakan sampel 56 perusahaan publik dengan periode pengamatan 5 tahun dari tahun 2011-2015, diperoleh 280observasi. Tahun pengamatan tersebut dipilih sebelum program tax amnesty dilaksanakan pada awal tahun 2016, karena tax amnesty diyakini menyebabkan bias pada hasil penelitian. Hasil analisis regresi menunjukkan semakin banyak CSR disclosure maka semakin rendah penghindaran pajak. Hasil ini konsisten dengan indikator CSR award, dimana perusahaan yang menerima CSR award, ditemukan memiliki penghindaran pajak yang rendah. Penelitian ini juga menemukan perusahaan keluarga dengan CSR yang tinggi cenderung mengalami penurunan dalam penghindaran pajak.


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DOI: http://dx.doi.org/10.25139/jaap.v3i1.1576

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