Pengaruh Sustainability Reporting, Corporate Social Responsibility, Leverage dan Komisaris Independen Terhadap Penghindaran Pajak.

Abstract

Pendahuluan: Pajak merupakan bentuk kontribusi wajib masyarakat terhadap kesejahteraan negara. Namun seringkali, masyarakat belum berkontribusi untuk membayar pajak dan melakukan perlawanan aktif yang salah satunya penghindaran pajak. Tujuan: Penelitian ini bertujuan untuk mengetahui pengaruh Sustainability Reporting, Corporate Social Responsibility, Leverage dan Komisaris Independen terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020. Metode: Penelitian ini menggunakan data sekunder sebanyak 181 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Pemilihan Sampel menggunakan metode purposive sampling, sehingga ditemukan sampel penelitian sebanyak 12 perusahaan. Periode tahun yang digunakan oleh peneliti adalah tahun 2018-2020. Hasil: Hasil penelitian menggunakan SmartPLS ini menunjukan bahwa variabel Corporate Social Responsibility mempunyai pengaruh positif signifikan terhadap penghindaran pajak. Kesimpulan: Sedangkan pada variabel Sustainability Reporting¸ Leverage dan Komisaris Independen tidak berpengaruh signifikan terhadap Penghindaran Pajak.

Analysis of the Impact of Earnings Management and Sustainability Report on Tax Aggressiveness

“…The author can conclude that the Sustainability Report does not influence Tax Aggressiveness. This is in line with research conducted by (Stefani & Paramitha, 2022)which states that the Sustainability Report does not influence Tax Aggressiveness. This shows that the more and better the quality of sustainable reporting does not influence companies in carrying out tax aggressiveness.…”

“…The influence of the Sustainability Report on Tax Aggressiveness is an interesting dynamic in the context of sustainability and tax practices. Sustainability tax, or sustainability tax, refers to taxes imposed on companies based on the environmental or social impact of their activities (Stefani & Paramitha, 2022). In a situation where governments and society increasingly demand social and environmental responsibility from companies, the adoption of tax policies that encourage sustainable business practices may become more commonplace.…”

“…Therefore, the influence of the Sustainability Report on Tax Aggressiveness requires a careful and balanced approach to designing tax policies that encourage sustainable business practices while minimizing incentives for detrimental tax practices. This can create challenges for regulators and stakeholders to find the right balance between fiscal drivers that support sustainability and efforts to prevent abuse or manipulation in implementation (Stefani & Paramitha, 2022). Thus, the relationship between sustainability tax and Tax Aggressiveness is an area that requires further attention and careful research to develop a sustainable and fair tax framework.…”