PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
DOI:
https://doi.org/10.46576/wjs.v5i2.8448Kata Kunci:
Corporate Social Responsibility (CSR), Tax Avoidance, Profitability.Abstrak
Tax serves as the primary pillar of state revenue, yet tax avoidance practices in the global and domestic energy sectors remain a serious challenge to fiscal sustainability due to significant profit management incentives. This research aims to analyze the effect of Corporate Social Responsibility (CSR) disclosure on tax avoidance with profitability as a control variable. The scientific approach employed is a quantitative method using multiple linear regression analysis, utilizing secondary data from 32 energy sector companies listed on the Indonesia Stock Exchange during the 2023–2024 period. The results indicate that CSR disclosure (CSRDi) has no significant effect on tax avoidance (Sig. 0.292), implying that social transparency in this sector is merely a form of regulatory compliance and an effort to maintain public legitimacy rather than a tool to conceal tax avoidance. Conversely, profitability (ROA) was found to have a significant positive effect (Sig. < 0.001), concluding that corporate tax decisions are more dominantly influenced by financial performance for fiscal efficiency rather than social commitments. These findings provide a basis for regulators to strengthen tax supervision based on corporate financial performance analysis.Referensi
Aryatama, M. I., & Raharja, S. (2021). The Effect of Capital Intensity, Corporate Social Responsibility, and Profitability on Tax Avoidance (In Manufacturing Companies Industry of Food & Beverage Sub Sectors Listed on Indonesia Stock Exchange 2015-2020). Diponegoro Journal of Accounting, 10(4).
Atwiningsih, W. A., & Pujianto, P. (2023). Pengaruh Corporate Social Resposibility dan Good Corporate Governance Terhadap Agresivitas Pajak Pada Perusahaan Sektor Pertanian Dan Pertambangan. Jurnal Ekonomi, Bisnis Dan Sosial, 1(3), 88–101.
Darwin, M., Mamondol, M. R., Sormin, S. A., Nurhayati, Y., & Tambunan, H. (2021). Metode Penelitian Pendekatan Kuantitatif. CV. Media Sains Indonesia.
Dyreng, S. D., Hanlon, M., Maydew, E. L., & Thornock, J. R. (2017). Changes in corporate effective tax rates over the past 25 years. Journal of Financial Economics, 124(3), 441–463. https://doi.org/10.1016/j.jfineco.2017.04.001
Fitri, A. W. (2024). Pengaruh Leverage, Komisaris Independen Dan Corporate Social Responsibility Terhadap Penghindaran Pajak. “LAWSUIT” Jurnal Perpajakan, 3(1), 1–12. https://doi.org/10.30656/lawsuit.v3i1.925
Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26 Edisi 10 (10 ed.). Badan Penerbit Universitas Diponegoro.
Hanafi, A. A., Lestari, C. W., Suwarno, E. M., & Arifin, L. S. (2025). Analisis Pengungkapan Sustainability Reports Berdasarkan Gri Standards Pada Perusahaan Energi. Jurnal Akuntansi dan Bisnis, 5(1), 326–343. https://doi.org/10.51903/jiab.v5i1.1028
Hanlon, M., & Heitzman, S. (2010). A Review of Tax Research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002
Harahap, S. S. (2011). Teori Akuntansi. Rajawali Pers.
Hery. (2018). Analisis Laporan Keuangan: Integrated and Comprehensive Edition. Grasindo.
Ivanda, M., Dwi Orbaningsih, & Umi Muawanah. (2024). CSR’s Role In Tax Avoidance: Impact of Financial Performance and Green Accounting. Jurnal Akuntansi, 28(3), 518–536. https://doi.org/10.24912/ja.v28i3.2374
Jao, R., & Holly, A. (2022). Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan Dan Corporate Social Responsibility Terhadap Penghindaran Pajak. Accounting, Accountability, and Organization System (AAOS) Journal, 4(1), 14–34. https://doi.org/10.47354/aaos.v4i1.420
Kartini, D. (2020). Corporate Social Responsibility. PT. Refika Aditama.
Khairunisa, K., Hapsari, D. W., & Aminah, W. (2017). Kualitas Audit, Corporate Social Responsibility, dan Ukuran Perusahaan Terhadap Tax Avoidance. JRAK, 9(1), 39–46. https://doi.org/10.23969/jrak.v9i1.366
Lase, L. P. D., Telaumbanua, A., & Harefa, A. R. (2022). Analisis kinerja keuangan dengan pendekatan rasio profitabilitas. Jurnal Akuntansi, Manajemen Dan Ekonomi, 1(2), 254–260.
Li, Y., Al-Sulaiti, K., Dongling, W., Abbas, J., & Al-Sulaiti, I. (2022). Tax Avoidance Culture and Employees’ Behavior Affect Sustainable Business Performance: The Moderating Role of Corporate Social Responsibility. Frontiers in Environmental Science, 10. https://doi.org/10.3389/fenvs.2022.964410
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Trisakti, 7(1), 127–138. https://doi.org/10.25105/jat.v7i1.6289
Martens, W., & Bui, C. N. M. (2023). An Exploration of Legitimacy Theory in Accounting Literature. OALib, 10(01), 1–20. https://doi.org/10.4236/oalib.1109713
Nugraha, N. B., & Meiranto, W. (2015). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage dan Capital Intensity Terhadap Agresivitas pajak (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia 2012-2013). Diponegoro Journal of Accounting, 4(4), 564–577.
Pandapotan, F. (2023). The Influence of Corporate Social Responsibility on Tax Avoidance. Journal of Applied Business, Taxation and Economics Research, 2(3), 258–265. https://doi.org/10.54408/jabter.v2i3.158
Paramita, R. W. D., Rizal, N., & Sulistyan, R. B. (2021). Metode Penelitian Kuantitatif. Widya Gama Press.
Pinareswati, S. D., & Mildawati, T. (2020). Pengaruh Pengungkapan CSR, Capital Intensity, Leverage, Profitabilitas, dan Inventory Intensity Terhadap Agresivitas pajak. Jurnal Ilmu dan Riset Akuntansi (JIRA), 9(9).
Pohan, C. A. (2016). Manajemen Perpajakan: Strategi Perencanaan Pajak dan Bisnis. PT.Gramedia Pustaka Utama. https://books.google.co.id/books?id=PUpODwAAQBAJ
Pohan, C. A. (2022). Optimizing Corporate Tax Management: Kajian Perpajakan dan Tax Planning-nya Terkini (2 ed.). Bumi Aksara.
Prasetya, G., & Muid, D. (2022). Pengaruh Profitabilitas dan Leverage Terhadap Tax Avoidance. Diponegoro journal of accounting, 11(1).
Prastiyanti, S., & Mahardhika, A. S. (2022). Analisis Pengaruh Kepemilikan Manajerial, Firm Size, dan Profitabilitas Terhadap Tindakan Tax Avoidance. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA), 4(4), 513–526. https://doi.org/10.32639/jimmba.v4i4.136
Puji Astuti, Y., Ganis Sukoharso, E., & Bariduwan, Z. (2023). Evaluation and Analysis of Brawijaya University Sustainability Report Based on GRI Standards. Journal of Applied Business, Taxation and Economics Research, 3(1), 33–40. https://doi.org/10.54408/jabter.v3i1.220
Putra, W. E. (2022). Corporate Social Responsibility & Tax Avoidance (Perspektif Perusahaan Syariah). Penerbit Adab.
Razak, R. (2023). Corporate Social Responsibility: Dalam Mewujudkan Pemberdayaan dan Kesejahteraan Masyarakat (1 ed.). PT. Literasi Nusantara Abadi Grup.
RI Diperkirakan Rugi Rp 68,7 Triliun Akibat Penghindaran Pajak. (2020, November 23). Kompas.
Rodríguez, E. F., & Arias, A. M. (2012). Do Business Characteristics Determine an Effective Tax Rate? The Chinese Economy, 45(6), 60–83. https://doi.org/10.2753/CES1097-1475450604
Sahir, S. H. (2021). Metodologi Penelitian (T. Koryati, Ed.; 1 ed.). Penerbit KBM Indonesia.
Samsu. (2017). Metode Penelitian: (Teori dan Aplikasi Penelitian Kualitatif, Kuantitatif, Mixed Methods, serta Research & Development). Pusat Studi Agama dan Kemasyarakatan (PUSAKA).
Santosa, I. M., & Yusuf, M. (2020). Determinan Tax Avoidance di Indonesia. Webinar dan Call for Paper Online.
Saraswati, N., & Hendra, L. (2020). Pengaruh Leverage, Likuiditas, dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Perbankan yang Terdaftar di BEI 2017-2019.
Sastroredjo, P. E., Ausloos, M., & Khrennikova, P. (2025). Environmental Performance, Financial Constraints, and Tax Avoidance Practices: Insights from FTSE All-Share Companies. Entropy, 27(1), 89. https://doi.org/10.3390/e27010089
Setiawati, F., & Adi, P. H. (2020). Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance pada Perusahaan Manfaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2014-2017. Jurnal Ilmiah Akuntansi dan Keuangan (JIAK), 107.
Suchman, M. C. (1995). Managing Legitimacy: Strategic and Institutional Approaches. Academy of Management Review, 20(3), 571–610. https://doi.org/10.5465/amr.1995.9508080331
Sugiyono. (2023). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (2 ed.). Alfabeta.
Sunaryo, B. A., & Mahfud, M. K. (2016). Pengaruh Size, Profitabilitas Leverage dan Umur terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris Perusahaan Manufaktur yang Listing di BEI Tahun 2010–2013). Diponegoro Journal of Management, 5(2), 537–550.
Sutarmin, & Andesto, R. (2022). The Effect of the Proportion of the Independent Board of Commissioners and the Structure of the Board of Directors and Audit Committee on Tax Avoidance and their Impact on Company Value. Journal of Economics, Finance and Accounting Studies, 4(1), 588–494. https://doi.org/10.32996/jefas.2022.4.1.36
The State of Tax Justice. (2020). Tax Justice in the Time of COVID-19. Tax Justice Network.
The State of Tax Justice. (2024).
Thian, A. (2022). Analisis Laporan Keuangan. Penerbit Andi.
Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP).
Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas.
Zulkifli, A. (2023). Green Industry. Penerbit Salemba Teknika.
