Pengaruh Pengungkapan Environmental, Social, and Governance terhadap Agresivitas Pajak dengan Manajemen Laba Sebagai Variabel Mediasi
DOI:
https://doi.org/10.37481/jmeb.v4i1.692Keywords:
Agressiveness Tax, ESG, Profit ManagementAbstract
The study aims to test and demonstrate the impact of Environmental, Social, and Governance (ESG) disclosure on tax aggressiveness with profit management as a mediation. The research was carried out using the quantitative method involving 26 companies listed on the Indonesian Stock Exchange (BEI) from 2019 to 2021. Data collection methods used are library studies or documentation methods. The results of this study show that in part, ESG disclosure has no effect on tax aggressiveness, while ESG exposure has a negative effect on profit management, as well as profit management has a positive impact on tax agresiveness. The results in this study also show that with the analysis of the profit management pathway can mediate the impact of Environmental, Social, and Governance (ESG) disclosures on tax aggression. The research provides the constitution as a literature for further researchers and as additional information and input material for investors in making decisions. For governments, it can be an input to make more specific policies in the implementation of Environmental, Social, and Governance (ESG) and input in evaluating and maximizing tax-related policies.
References
Andriani, N., & Arsjah, R. J. (2022). Pengaruh Intellectual Capital dan ESG Terhadap Manajemen Laba yang Dimoderasi oleh Profitabilitas. Jurnal Ekonomi Trisakti.
Arif, M., Sajjad, A., Farooq, S., Abrar, M., & Joyo, A. S. (2020). The impact of audit committee attributes on the quality and quantity of invorenmental, social, and governance (ESG) disclosure. Corporate Governance (Bingley), 21(3), 497-514. Retrieved from https://doi.org/10.1108/CG-06-2020-0243
Chen, S., Schuchard, K., & Stomberg, B. (2019). Media Coverage of Corporate Taxes. The Accounting Review, 94, 83-116.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Gunawan, J. (2017). Pengaruh Corporate Social Responsibility Dan Corporate Governance Terhadap Agresivitas Pajak. Jurnal Akuntansi, 21(3), 425.
Harnesk, J., & Myhrberg, A. (2019). Sustainable Tax Planning : Investigating The Relationship between ESG and Tax Aggressiveness. Umeå University.
Hayati, R., & Okmawati, Y. (2019). Analisis Pengaruh Corporate Social Responsibility (Csr) Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018.
Huynh, Q. (2020). A triple of corporate governance, social responsibility and earnings management. Journal of Asian Finance, Economics and Business, https://doi.org/10.13106/jafeb.2020.vol7.no3.29.
Irawan, F., & Suhendra, M. (2020). The Impact of Transfer Pricing and Earning Management on Tax Avoidance. Polytechnic of State Finance STAN.
Kurniawati, E. (2019). Pengaruh Corporate Social Responsibility, Likuiditas, Dan Leverage Terhadap Agresivitas Pajak. Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan.
Makhfudloh, F., Herawati, N., & Wulandari, A. (2018). Pengaruh Corporate Social Responsibility terhadap Perencanaan Agresivitas Pajak. Jurnal Akuntansi dan Bisnis, Vol 18, No 1.
Malik, D. (2022). Mengenal Apa Itu ESG dan Mengapa Penting Bagi Keberlanjutan Bisnis BUMN Energi. Retrieved from https://www.viva.co.id/
Mariana, H. (2022, Maret 25). Saatnya Investor Melirik Prospek Investasi Berbasis ESG. Retrieved from Kompas.com: https://amp.kompas.com/money/read/2022/03/25/200627426/saatnya-investor-melirik-prospek-investasi-berbasis-esg
Nagy, M., Valaskova, K., & Durana, P. (2022). The Effect of CSR Policy on Earnings Management Behavior: Evidence from Visegrad Publicly Listed Enterprises. Retrieved from https://doi.org/10.3390/risks10110203
Nguyen, T. P., Nguyen, T. N., & Doan, T. T. (2022). Effects of Earnings Management to Corporate Tax Avoidance, 867–89. Retrieved from http://dx.doi.org/10.14704/web/v19i1/web19060
Prasista, P., & Setiawan, E. (2016). Pengaruh Profitabilitas dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Penghasilan Wajib Pajak Badan. E-Jurnal Akuntansi Universitas Udayana, Volume XVII Nomor 3, hlm. 2.120-2.144.
Rengganis, R., & Putri, I. (2018). Pengaruh Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, Volume XXIV Nomor 2, hlm. 871-898.
Reuters, T. (2019). Thomson Reuters ESG Scores. Dapat diakses melalui: . Retrieved from https://www.refinitiv.com/
Sugiyono. (2016). Metode Penelitian Pendidikan (Pendekatan Kuantitatif, Kualitatif, dan R&D). Bandung: Penerbit CV. Alfabeta.
Susanti, M. (2017). Corporate Social Responsibility, Size And TaxAvoidance. International Journal of Economic Perspectives, 11(1), 1639–1650.
Tryono, B., & Junarsin, E. (2018). Analisis Pengaruh Environmental, Social, and Governance Score Terhadap Stock Return Studi Pada Perusahaan Terdaftar di Bursa Efek Indonesia Periode 2010-2016. Gajah Mada University (UGM): Undergraduate Thesis.
Velte, P. (2019). The bidirectional relationship between ESG performance and earnings management. Empirical evidence from Germany. Journal of Global Responsibility.
Wijaya, D., & Saebani, A. (2019). Pengaruh Pengungkapan Corporate Social Responsibility, Leverage, Dan Kepemilikan Manajerial Terhadap Agresivitas Pajak. Widyakala Volume 6 No.1.
Yoon, B., Lee, J., & Cho, J. (2021). The Effect of ESG Performance on Tax Avoidance—Evidence from Korea. Division of Economics and Information Statistics, Kangwon National University.
