EXAMINING THE ROLE OF ESG IN REDUCING TAX AVOIDANCE: THE MODERATING EFFECT OF TAX INCENTIVES
DOI:
https://doi.org/10.29303/akurasi.v8i2.779Kata Kunci:
ESG, , penghindaran pajak, insentif pajakAbstrak
Meningkatnya perhatian terhadap tanggung jawab perusahaan menegaskan pentingnya operasional bisnis yang berkelanjutan, termasuk melalui pemberian insentif perpajakan. Penelitian ini menguji pengaruh kinerja ESG terhadap praktik tax avoidance serta peran moderasi tax incentive dalam mendorong perilaku bisnis yang transparan dan berkelanjutan. Sampel mencakup perusahaan terdaftar di Bursa Efek Indonesia yang memiliki skor ESG dalam aset Thomson Reuters periode 2018–2022. Hasil menunjukkan bahwa aspek environmental dan governance tidak berpengaruh signifikan terhadap tax avoidance, sedangkan aspek social berpengaruh negatif signifikan. Analisis regresi moderasi mengindikasikan bahwa tax incentive memoderasi hubungan ESG pada aspek environmental dan social dengan tax avoidance. Temuan ini mengimplikasikan bahwa penguatan kebijakan insentif pajak berpotensi meningkatkan kepatuhan perusahaan serta mendorong praktik bisnis yang berkelanjutan dan transparan. Penelitian selanjutnya disarankan mengeksplorasi jenis insentif pajak yang efektif dalam mendorong pengembangan keberlanjutan secara substansial tanpa mendorong perilaku oportunistik.
Unduhan
Referensi
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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
Anggraini, P., & Wahyudi, I. (2022). Pengaruh reputasi perusahaan, environmental, social and governance dan kualitas audit terhadap tax avoidance. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(2), 643–649. https://doi.org/10.32670/fairvalue.v5i2.2120
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Carolina, V., Gunawan, Y., & Tedya, R. (2023). Dapatkah kinerja ESG memoderasi pengaruh penghindaran pajak terhadap risiko perusahaan ? Riset Akuntansi Dan Keuangan Indonesia, 8, 63–71. https://doi.org/10.23917/reaksi.v8i1.21687
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Dakhli, A. (2022). The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable. Journal of Financial Crime, 29(3), 836–852. https://doi.org/10.1108/JFC-07-2021-0152
Dervi, U. D., Khan, A., Saba, I., Hassan, M. K., & Paltrinieri, A. (2022). Green and socially responsible finance: Past, present, and future. Managerial Finance, 48(8), 1250–1278. https://doi.org/10.1108/MF-11-2021-0561
Dewi, R., & Gunawan, I. (2019). The implications of CSR and GCG on tax avoidance. Jurnal Akuntansi, 23(2), 195. https://doi.org/10.24912/ja.v23i2.577
Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management, 20(1), 65–91. https://www.jstor.org/stable/258887
Faruq, N. Al. (2021). ESG Beri Dampak Positif Bagi Korporasi Indonesia. Investor.Id. https://investor.id/market-and-corporate/242816/esg-beri-dampak-positif-bagi-korporasi-indonesia
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Garg, M., Khedmati, M., Meng, F., & Thoradeniya, P. (2022). Tax avoidance and stock price crash risk: Mitigating role of managerial ability. International Journal of Managerial Finance, 18(1), 1–27. https://doi.org/10.1108/IJMF-03-2020-0103
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Dakhli, A. (2022). The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable. Journal of Financial Crime, 29(3), 836–852. https://doi.org/10.1108/JFC-07-2021-0152
Dervi, U. D., Khan, A., Saba, I., Hassan, M. K., & Paltrinieri, A. (2022). Green and socially responsible finance: Past, present, and future. Managerial Finance, 48(8), 1250–1278. https://doi.org/10.1108/MF-11-2021-0561
Dewi, R., & Gunawan, I. (2019). The implications of CSR and GCG on tax avoidance. Jurnal Akuntansi, 23(2), 195. https://doi.org/10.24912/ja.v23i2.577
Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management, 20(1), 65–91. https://www.jstor.org/stable/258887
Faruq, N. Al. (2021). ESG Beri Dampak Positif Bagi Korporasi Indonesia. Investor.Id. https://investor.id/market-and-corporate/242816/esg-beri-dampak-positif-bagi-korporasi-indonesia
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Freeman, R. E. E., & McVea, J. (1984). A stakeholder approach to strategic management. SSRN Electronic Journal, March. https://doi.org/10.2139/ssrn.263511
Gallemore, J., & Labro, E. (2015). The importance of the internal information environment for tax avoidance. Journal of Accounting and Economics, 60(1), 149–167. https://doi.org/10.1016/j.jacceco.2014.09.005
Garg, M., Khedmati, M., Meng, F., & Thoradeniya, P. (2022). Tax avoidance and stock price crash risk: Mitigating role of managerial ability. International Journal of Managerial Finance, 18(1), 1–27. https://doi.org/10.1108/IJMF-03-2020-0103
Ghazali, A., & Zulmaita. (2020). Pengaruh pengungkapan environmental, social, and governance (ESG) terhadap tingkat profitabilitas perusahaan (Studi empiris pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia. Prosiding SNAM PNJ, 3.
Hamijaya, M. (2015). Pengaruh insentif pajak dan insentif non pajak terhadap manajemen laba saat terjadi penurunan tarif pajak penghasilan badan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Bisnis, 17(1), 1–9.
Harnesk, J. (2019). Investigating the Relationship Between ESG.
Hasibuan, B. M. (2016). Sekilas Tentang Insentif Pajak. Binus University Faculty of Humanities. https://business-law.binus.ac.id/2016/10/17/sekilas-tentang-insentif-pajak/#_ftn2
Huseynov, F., Sardarli, S., & Zhang, W. (2017). Does index addition affect corporate tax avoidance? Journal of Corporate Finance, 43, 241–259. https://doi.org/10.1016/j.jcorpfin.2017.01.008
Jarboui, A., Kachouri Ben Saad, M., & Riguen, R. (2020). Tax avoidance: Do board gender diversity and sustainability performance make a difference? Journal of Financial Crime, 27(4), 1389–1408. https://doi.org/10.1108/JFC-09-2019-0122
Kacem, H., Omri, B., & Ali, M. (2022). Corporate Social Responsibility (CSR) and tax incentives: The case of Tunisian. Journal of Financial Reporting and Accounting, 20(3–4), 639–666. https://doi.org/10.1108/JFRA-07-2020-0213
Khan, N., Abraham, O. O., Alex, A., Eluyela, D. F., & Odianonsen, I. F. (2022). Corporate governance, tax avoidance, and corporate social responsibility: Evidence of emerging market of Nigeria and frontier market of Pakistan. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2080898
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
Lanis, R., & Richardson, G. (2015). Is corporate social responsibility performance associated with tax avoidance? Journal of Business Ethics, 127(2), 439–457. https://doi.org/10.1007/s10551-014-2052-8
Lee, J., & Kim, S. (2021). Designation as the most admired firms to the sustainable management of taxes: Evidence from South Korea. Sustainability, 1–17. https://doi.org/10.3390/su13147994
Lestari, J., & Solikhah, B. (2019). The effect of CSR, tunneling incentive, fiscal loss compensation, debt policy, profitability, and firm size to tax avoidance. Accounting Analysis Journal, 8(1), 31–37. https://doi.org/10.15294/aaj.v8i1.23103
Liu, H., & Lee, H. A. A. pdf. (2019). The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies. International Journal of Accounting and Information Management, 27(4), 632–652. https://doi.org/10.1108/IJAIM-08-2018-0095
Malik, A., Pratiwi, A., & Umdiana, N. (2022). Pengaruh ukuran perusahaan, pertumbuhan penjualan dan capital intensity terhadap tax avoidance. “LAWSUIT” Jurnal Perpajakan, 1(2), 92–108. https://doi.org/10.30656/lawsuit.v1i2.5552
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