PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN EMPLOYMENT PROTECTION TERHADAP AGRESIVITAS PAJAK PERUSAHAAN SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN:

Nana Alhusna; Ruhul Fitrios; Rheny Afriana Hanif

doi:10.29303/jaa.v8i1.227

Authors

Nana Alhusna Universitas Riau
Ruhul Fitrios Universitas Riau
Rheny Afriana Hanif Universitas Riau

DOI:

https://doi.org/10.29303/jaa.v8i1.227

Keywords:

Corporate governance, corporate social responsibility, employment protection, tax aggressiveness, value firm, tata kelola perusahaan, agresivitas pajak, nilai perusahaan, perlindungan tenaga kerja, komite audit, komisaris independen, dewan direksi

Abstract

The study aims to learn how corporate tax aggressiveness is affected by corporate governance, CSR, and employee protections (Empirical Study on Agricultural and Mining Companies Listed on the Indonesia Stock Exchange in 2018-2020). Twenty-six companies were selected for this analysis using a systematic selection technique. This study used SPSS 25 for its statistical analysis, including multiple and simple linear regression. Tax aggressiveness affects company value, and although the board of directors has little bearing on the problem, audit committees do. Corporate social responsibility affects tax aggressiveness, as does employment protection

References

A Chariri dan Imam Ghozali. (2007). Teori Akuntansi. Semarang : Badan Penerbit Universitas Diponegoro.

Adnyana, Made. (2021). Ekonomi Manajerial. Jakarta Selatan: LPU-UNAS.

Adrian Sutedi. (2011). Good Corporate Governance. Jakarta: Sinar Grafika.

Agoes, Sukrisno. (2013). Auditing Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik Edisi 4 Buku 1. Jakarta : Salemba Empat.

Agoes, Sukrisno dan I Cenik Ardana. (2014). Etika Bisnis dan Profesi. Jakarta: Salemba Empat.

Agusmidah. (2010). Hukum Ketenagakerjaan Indonesia. Bogor: Penerbit Ghalia Indonesia.

Almeida, H., Campello, M. , Weisbach, M.S. (2011). Corporate financial and investment policies when future financing is not frictionless. J. Corpor. Finance 17 (3), 675–693 .

CCNIdonesia.com (2021). Jaksa: Jhonlin Baratama Janjikan Rp50 M ke Angin Prayitno. https://www.cnnindonesia.com/nasional/20210922150513-12-697920/jaksa-jhonlin-baratama-janjikan-rp50-m-ke-angin-prayitno (diakses pada 16 November 2021 pukul 16.03 WIB).

Chairil Anwar Pohan. (2013). Manajemen Perpajakan Strategi Perencanaan dan Bisnis. Jakarta: PT Gramedia Pustaka Utama.

Dyreng, Scott D., Michelle Hanlon, and Edward L. Maydew. 2008. Long-run corporate tax avoidance. The Accounting Review. Vol. 83. No. 1, pp. 61 – 82.

Fuadah, L. L., & Kalsum, U. (2021). The Impact of Corporate Social Responsibility on Firm Value: The Role of Tax Aggressiveness in Indonesia. Journal of Asian Finance, Economics and Business, 8(3), 209–216.

Ghozali, Imam. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 (Edisi ke-9). Semarang: Badan Penerbit Universitas Diponegoro.

Hadi, J., & Mangoting, Y. (2014). Pengaruh Struktur Kepemilikan dan Karakteristik Dewan Terhadap Agresivitas Pajak. Tax & Accounting Review, 4(2), 1–10.

Hanifah, H., & Fatahurrazak. (2018). The effect of the board of commissioners, independent commissioners, and compensation of the board of commissioners and board of directors on tax agressivity measures in food and beverage companies listed in Indonesia stock exchange period 2013-2016. Jurnal Ilmiah Akuntansi Dan Finansial Indonesia, 1(2), 37–50.

Hanlon, M., & Slemrod, J. (2009). What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. Journal of Public Economics, 93(1-2), 126–141.

Hanlon, Michelle., & Heitzman, Shane. (2010). A review of tax research. Journal of Accounting and Economics, 50 (40). 127 – 178.

Harmono. (2009). Manajemen Keuangan: Berbasis Balanced Scorecard Pendekatan Teori, Kasus, Dan Riset Bisnis. Jakarta : Bumi Aksara.

Kuriah, Hanik Lailatul dan Fadjrih Asyik. (2016). Pengaruh Karakteristik Perusahaan dan Corporate Social Responsibility Terhadap Agresivitas Pajak. Jurnal Ilmu dan Riset Akuntansi, Vol.5, No.3, ISSN: 2460-0585.

Landry, S., Deslandes, M., & Fortin, A. (2013). Tax aggressiveness, corporate social responsibility, and ownership structure. Journal of Accounting, Ethics and Public Policy, 14(3), 611–645.

Landolf, Urs. (2006). Tax and Corporate Responsibility. International Tax Review. 17.08.2006.

Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness : An empirical analysis. Journal of Accounting and Public Policy, 31(1), 86–108.

Migang, S., & Dina, W. R. (2020). Pengaruh Corporate Governance Dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2015-2018). Jurnal GeoEkonomi, 11(1), 42–55.

Nurcahyono, & Kristiana, I. (2019). Pengaruh Corporate Social Responsibility (CSR) Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017. 9(2), 117–125.

Rengganis, Maria Y.D. dan Asri Dwija Putri. (2018). Pengaruh Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana.Vol 24;871- 898.

Suardana, Endiana, A. (2020). Pengaruh Profitabilitas, Kebijakan Utang, Kebijakan Dividen, Keputusan Investasi, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Kharisma, 2(2), 137–155.

Subkhi, Yusuf. (2012). Perlindungan Tenaga Kerja Alih Daya (Outsourcing) Perspektif Undang-undang No.13 Taun 2003 Tentang Ketenagakerjaan dan Hukum Islam. Malang: UIN Maliki Malang.

Sugiyono. (2013). Metode Penelitian Pendidikan Pendekatan Kuantitatif,Kualitatif dan R&D. Bandung: ALFABETA.

Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D. (Sutopo, Ed.) (2nd ed.). Bandung: ALFABETA.

Wahab, N. S. A., & Holland, K. (2012). Tax planning, corporate governance and equity value. The British Accounting Review, 44(2), 111–124.

Zaki, F., Ginting, B., Devi, K., & BAriah, Ch. (2019). Analisis Hukum Terhadap Tindakan Penghindaran Pajak (Tax Avoidance) yang Dilakukan oleh Perusahaan Berdasarkan Hukum Pajak di Indonesia. Usu Law Journal, 7(6), 1–15.