Tata Kelola Perusahaan, Tanggung Jawab Sosial Perusahaan dan Penghindaran Pajak

Dian Krisnadayu, Dianwicaksih Arieftiara, Wisnu Julianto

Abstract


Studi ini ditujukan untuk menganalisa Tata Kelola Perusahaan (CG) dan Tanggung Jawab Sosial Perusahaan (CSR) memengaruhi praktik Penghindaran Pajak serta hubungan tidak langsung Tata Kelola Perusahaan dan Penghindaran Pajak dengan Tanggung Jawab Sosial Perusahaan sebagai variabel mediasi disertai pengembangan tiga ukuran penghindaran pajak (Book Tax Difference, Abnormal BTD, Abnormal Permanent Difference). CG diukur menggunakan dewan komisaris independen, dewan direksi, komite audit, intensitas pertemuan direksi dan intensitas rapat komite audit, kualitas audit oleh KAP Big 4 serta kepemilikan institusional. Pengukuran CSR berdasarkan standar GRI G4 dengan 91 indikator. Populasi dalam penelitian ini adalah perusahaan manufaktur berbagai sub sektor yang terdaftar di Bursa Efek Indonesia periode 2015-2020. Sampel penelitian ini sebanyak 135 sampel dengan metode pool sampling. Analisis hipotesis dengan Structural Equation Model (SEM) berbasis Partial Least Square (PLS) menggunakan Smart PLS versi 3. Hasil penelitian ini adalah 1) CG  berpengaruh terhadap Penghindaran Pajak; 2) CG berpengaruh signifikan terhadap CSR; 3) CSR tidak berpengaruh terhadap Penghindaran pajak; 4) Penghindaran Pajak  berpengaruh terhadap CSR; dan 5) CSR tidak memediasi CG dengan penghindaran pajak.

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