Corporate Social Responsibility, Leverage, Capital Intensity, dan Likuiditas terhadap Agresivitas Pajak: Good Corporate Governance sebagai Pemoderasi

Mollisa Aznira Dewi, Yuni Nustini

Abstract


Latar Belakang: Agresivitas pajak merupakan kegiatan merancang pendapatan kena pajak oleh perusahaan dengan melakukan tindakan perencanaan pajak, baik dengan cara yang tergolong legal (tax avoidance) atau ilegal (tax evasion). Laporan Tax Justice Network yang berjudul The State of Tax Justice 2020: Tax Justice in the time of Covid-19 disebutkan sebanyak Rp 67,6 triliun merupakan hasil dari penghindaran dipajak perusahaan di Indonesia. Hal ini menyiratkan bahwa agresivitas pajak dapat merugikan negara Indonesia, sebab wajib pajak mengurangi beban pajak secara agresif.
Tujuan: Menganalisis pengaruh pengungkapan corporate social responsibility (CSR), leverage, capital intensity dan likuiditas terhadap agresivitas pajak dengan good corporate governance (GCG) sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di BEI tahun 2019-2021.
Metode Penelitian: Penentuan sampel menggunakan metode purposive sampling. Jumlah sampel yang diperoleh yaitu 60. Data yang digunakan adalah data dari laporan tahunan dan laporan keuangan perusahaan manufaktur tahun 2019-2021 yang berasal dari web Bursa Efek Indonesia (www.idx.co.id). Teknik analisis data yang digunakan yaitu analisis regresi moderasi dengan uji beda mutlak menggunakan bantuan program komputer yaitu SPSS versi 25.
Hasil Penelitian: Berdasarkan analisis yang telah dilakukan diperoleh hasil bahwa CSR, leverage, capital intensity berpengaruh positif terhadap agresivitas pajak. Likuiditas tidak berpengaruh terhadap agresivitas pajak. Komisaris independen mampu memoderasi hubungan antara CSR dan agresivitas pajak. Kepemilikan manajerial tidak mampu memoderasi hubungan antara CSR dan agresivitas pajak.
Keaslian/Kebaruan Penelitian: Penelitian ini merupakan kompilasi dari penelitian yang dilakukan oleh Gunawan (2017), Wijaya dan Saebani (2019). Perbedaan dari penelitian terdahulu terletak pada penambahan variabel independen yaitu likuiditas. Selain itu variabel GCG yang diproksikan dengan kepemilikan manajerial dan komisaris independen berkedudukan sebagai variabel moderasi dalam menghubungkan antara variabel Corporate Social Responsibility (CSR) terhadap agresivitas pajak.


Keywords


Agresivitas Pajak; Corporate Social Responsibility; Leverage; Capital Intensity; Likuiditas; Good Corporate Governance

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References


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DOI: https://doi.org/10.18196/rabin.v8i1.20572

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