Pengaruh Corporate Social Responsibility dan Leverage terhadap Agresivitas Pajak dengan Komisaris Independen dan Kepemilikan Institusional sebagai Variabel Moderating

Abstract

ABSTRACT

This study aims to analyze and obtain empirical evidence about the influence of corporate social responsibility and leverage variables on tax aggressiveness with independent commissioners and institutional ownership as moderating variables. This study uses 82 property, real estate, and building construction companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2018 as the study population. The sample selection of this study used a purposive sampling method, and the final sample was obtained by 27 companies with 69 analysis units. Data analysis methods used in this study are descriptive statistical analysis and inferential statistical analysis using the absolute difference test on the moderation regression. The results showed that corporate social responsibility had no effect on tax aggressiveness, leverage positively influenced tax aggressiveness. Independent commissioners cannot moderate the effect of corporate social responsibility and leverage on tax aggressiveness, institutional ownership is able to significantly moderate the influence of corporate social responsibility and leverage on tax aggressiveness. The conclusion of this research is that leverage can affect the level of corporate tax aggressiveness and institutional ownership can moderate the relationship between corporate social responsibility and leverage on tax aggressiveness.

Keywords: Tax Aggressiveness; Corporate Social Responsibility; Leverage; Independent Commissioner; Institutional Ownership

ABSTRAK

Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan secara empiris pengaruh variabel corporate social responsibility dan leverage terhadap agresivitas pajak dengan komisaris independen dan kepemilikan institusional sebagai variabel moderating. Populasi dalam penelitian ini menggunakan 82 perusahaan property, real estate, dan konstruksi bangunan yang terdaftar di BEI tahun 2015 sampai dengan 2018. Pemilihan sampel menggunakan metode purposive sampling, terdapat 39 data outlier dan didapatkan sampel akhir sebanyak 27 perusahaan dengan 69 unit analisis. Metode analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis statistik inferensial yaitu analisis regresi dengan variabel moderating menggunakan metode uji nilai selisih mutlak. Hasil penelitian menunjukkan corporate social responsibility tidak berpengaruh terhadap agresivitas pajak, leverage berpengaruh terhadap agresivitas pajak. Komisaris independen tidak dapat memoderasi pengaruh corporate social responsibility dan leverage terhadap agresivitas pajak, kepemilikan institusional mampu memoderasi pengaruh corporate social responsibility dan leverage terhadap agresivitas pajak. Simpulan dari penelitian ini yaitu leverage mampu mempengaruhi tingkat agresivitas pajak perusahaan dan kepemilikan institusional dapat memperlemah dan memperkuat pengaruh corporate social responsibility dan leverage terhadap agresivitas pajak.

Kata Kunci: Agresivitas Pajak; Corporate Social Responsibility; Leverage; Komisaris Independen; Kepemilikan Institusional