The Influence of Corporate Social Responsibility, Profitability, Liquidity, and Leverage on Tax Aggressivity
DOI:
https://doi.org/10.38142/ljes.v1i2.161Keywords:
Corporate Social Responsibility, Profitability, Liquidity, Leverage, Tax AggressivenessAbstract
Purpose:
The phenomenon that occurred in 2019, PT. Adaro Energy Tbk. Do something avoidance related to payment tax by implementing transfer pricing through the branch. The Company is located in Singapore and is called Coaltrade Services International. From 2009-2017, information via child company pays tax amounting to 125 million USD or Rp. 1.75 trillion ( exchange rate Rp. 14,000) or more small from it should be charged in Indonesia. Study This aims To analyze the influence of corporate social responsibility, Profitability, liquidity and Leverage on aggressiveness tax on IDX30 companies listed on the Indonesian Stock Exchange in 2020-2022.
Methodology:
This study is based on a deep data study, using secondary data from IDX30 companies listed on the Indonesian Stock Exchange from 2020 to 2022. 13 companies were included in the study and selected through a purposive sampling method. The data was analyzed using multiple linear regression, a statistical technique used to analyze the relationship between multiple independent variables and a dependent variable.
Findings:
Research results show that corporate social responsibility positively and significantly impacts aggressiveness tax.
Implication:
On the other hand, Profitability, liquidity, and Leverage are not influential factors in aggressive tax.
Downloads
References
Arienata, K. Y. W., Saputra, K. A. K., & Manuaba, I. M. P. (2024). The Influence of Corporate Social Responsibility and Environmental Management Accounting on the Sustainability Performance of the Patra Bali Resort and Villas. Journal of Tourism Economics and Policy, 4(1), 102-108.
Alfin, M. E. (2022). Pengaruh likuiditas dan leverage terhadap agresivitas pajak. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(1), 461–471. https://doi.org/10.32670/fairvalu.v5i1.2288
Ayem, S., & Setyadi, A. (2019). Pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit dan Capital Intensity terhadap Agresivitas Pajak (Studi pada Perusahaan Perbankan yang Terdaftar di BEI Periode Tahun 2013-2017). Jurnal Akuntansi Pajak Dewantara, 1(2), 228–241. https://doi.org/10.24964/japd.v1i1.905
Dinar, M., Yuesti, A., & Dewi, S. (2020). Pengaruh Profitabilitas, Likuiditas, dan Leverage, Terhadap Agresivitas Pajak pada Perusahaan Manufaktur Sektor Lainnya yang Terdaftar di BEI. Bisnis-Net Jurnal Ekonomi Dan Bisnis, 3(2), 158–174. https://doi.org/10.46576/bn.v3i2.1005
Fung Njit Tjhai Haikal. (2022). Analisis Faktor-Faktor yang Mempengaruhi Agresivitas Pajak. E-Jurnal Akuntans TSM, 2(1), 333–344. http://jurnaltsm.id/index.php/EJATSM
Goh, T. S., Nainggolan, J., & Sagala, E. (2019). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Agresivitas Pajak. Jurnal Kauntansi dan Keuangan Methodist, 3(2012), 83–96.
Hidayat, A., & Muliasari, R. (2020). Pengaruh Likuiditas, Leverage dan Komisaris Independen Terhadap Agresivitas Pajak Perusahaan. SULTANIST: Jurnal Manajemen Dan Keuangan, 8(1), 28–36. https://doi.org/10.37403/sultanist.v8i1.183
Hanum, Z., & Faradila, J. (2023). Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di BEI. Owner: Riset dan Jurnal Akuntansi, 7(1), 479-487.
Jasman, & Mustika, M. D. (2023). Pengaruh Manajemen Laba, Csr, Likuiditas, dan Leverage Terhadap Agresivitas Pajak. Jurnal Akuntansi dan Pajak, 24(1).
Kamela, L., Rahmanti, N., & Rahayu, P. (2023). Pengaruh Likuiditas, Profitabilitas dan Leverage Terhadap Agresivitas Pajak dengan CSR sebagai Variabel Moderasi (Studi Pada Perusahaan Properti dan Real Estate yang Terdaftar Di BEI Tahun 2019-2021). CITACONOMIA: Economic and Business Studies, 2(1), 50–71.
Kurniawati, E. (2019). Pengaruh Corporate Social Responsibility, Likuiditas, Dan Leverage Terhadap Agresivitas Pajak. Jurnal Profita, 12(3), 408. https://doi.org/10.22441/profita.2019.v12.03.004
Kusumaningarti, M. (2023). Pengaruh Likuiditas dan Inventory Intensity Terhadap Agresivitas Pajak dengan Manajemen Laba Sebagai Variabel Pemoderasi pada Perusahaan Lq45. urnal Riset Akuntansi, 1(4), 68-79.
Laksmi, P. A. S., Yogiarta, I. M., & Rustini, N. M. (2023). Tourism Management through Sapta Pesona Concept to Increase Tourist Attraction in Timpag Village, Tabanan Regency. Journal of Business on Hospitality and Tourism, 9(1), 28–34.
Lestari Yuli Prastyatini, S., & Yesti Trivita, M. (2022). Pengaruh Capital Intensity, Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(3), 943–959. https://doi.org/10.47467/alkharaj.v5i3.1419
Mustofa, M. A., Amini, M., & Djaddang, S. (2021). Pengaruh Profitabilitas Terhadap Agresivitas Pajak dengan Capital Intensity Sebagai Variabel Moderasi. Jurnal Ilmiah Akuntansi Kesatuan, 9(1), 151–160. https://doi.org/10.37641/jiakes.v9i1.498
Oktris, L., Kresnawati, M., & Mulya, H. (2021). Pengaruh Corporate Social Responsibility, Profitabilitas, Leverage, dan Capital Intensity Terhadap Agresivitas Pajak. Accounting Cycle Journal, 2(2), 21–40. http://journal.podomorouniversity.ac.id/index.php/ACJ/article/view/209
Ramadani, D. C., & Hartiyah, S. (2020). Pengaruh Corporate Social Responsibility, Leverage, Likuiditas, Ukuran Perusahaan dan Komisaris Independen terhadap Agresivitas Pajak. Journal of Economic, Business and Engineering (JEBE), 1(2), 238–247.
Ria, A. (2023). Pengaruh Corporate Sosial Responsibility , Ukuran Perusahaan dan Manajemen Laba Terhadap Agresivitas Pajak. Journal of Industrial Engineering & Management Research, 4(4).
Sanjayani, M. W. G. H., Saputra, K. A. K., & Surasmi, I. A. (2024). The Influence of Implementation of Sustainability Accounting and Management Participation on Employee Performance in the Bina Sejahtera Badung Employee Cooperative. International Journal of Environmental, Sustainability, and Social Science, 5(1), 147-153.
Saputra, K. A. K., Pradnyanitasari, P. D., & Putri, P. A. “I” Developed Accounting Through Self-Purification Towards Sattwam-Based Self-Awareness.
Saputra, K. A. K. (2021). Easy Access To Public Services Through Digital Village.
Tabrani, A., Jamaluddin, J., & Fudoli, F. (2020). Analisis Faktor yang Mempengaruhi Agresivitas Pajak (Studi Empiris pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). Jurnal Riset Ekonomi Manajemen (REKOMEN), 4(1), 24–33. https://doi.org/10.31002/rn.v4i1.2440
Vitaloka, O., Andriyanto, R. W., Amelia, Y., & Indra, A. Z. (2023). Pengaruh Corporate Social Responsibility terhadap Agresivitas Pajak. Jurnal Akuntansi, Keuangan, Dan Manajemen, 4(2), 115–128. https://doi.org/10.35912/jakman.v4i2.1718
Wiari, S. A., & Adji, G. D. P. (2019). Pengaruh Corporate Social Responsibility , Ukuran Perusahaan terhadap Agresivitas Pajak. Diponegoro Journal of Accounting, 8(02), 1–83. https://ejournal3.undip.ac.id/index.php/accounting/article/view/25555
Zenuari, I., & Mranani, M. (2019). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Agresivitas Pajak. Jurnal Akuntansi Dan Keuangan Methodist, 3(2012), 83–96.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Ngurah Adi Kusuma ARTHA, Gusti Ayu Intan Saputra RINI, I Gst. Ayu Ratih Permata DEWI
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Creative Commons Attribution-NonCommercial 4.0 International License.
