Article Sidebar

Download
PDF
Statistic
Read Counter : 46 Download : 9

Main Article Content

Abstract

This research attempts to ascertain how gender diversity, corporate social responsibility, return on assets, and leverage affect tax aggressiveness. The novelty and contribution of this research is that these four variables have not all been studied for their influence on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Previous studies with different company sectors and periods have also proven mixed research results. The total research population was 170 companies, and 86 sample companies were selected using the purposive sampling technique. The research period was four years, so 344 research data were collected. Then, 62 research data were outlier data, so the final number of samples to be tested was 282 research data. IBM SPSS 25 was used to conduct a multiple linear regression analysis approach. This study will present the results of descriptive data analysis and parametric statistical analysis, which include classical assumption tests, hypothesis tests, and coefficient of determination tests. The research conclusion shows that gender diversity and leverage have a negative effect on tax aggressiveness. The presence of women on the company's board will help the supervisory function so that the level of corporate tax aggressiveness can decrease. In addition, the increase in corporate leverage will reduce the tax burden so that the level of corporate tax aggressiveness will also decrease. Meanwhile, corporate social responsibility and return on assets positively affect tax aggressiveness. Companies carry out the fulfillment of CSR obligations only to obtain a good image in order to cover up irresponsible actions, such as tax avoidance. In addition, profitable businesses may make the most of their resources to optimize their tax planning to reduce their tax burden and raise their level of tax aggressiveness.

Keywords

Tax Aggressiveness Gender Diversity Corporate Social Responsibility Return on Asset Leverage

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Wulandari, D. A. P., Tjahjono, M. E. S., Ismawati, I., & Mulyanah. (2024). Gender Diversity, Corporate Social Responsibility, Return on Asset, and Leverage on the Corporate Tax Aggressiveness of Manufacturing Companies in Indonesia . Ilomata International Journal of Tax and Accounting, 5(3), 726-746. https://doi.org/10.61194/ijtc.v5i3.1403

References

  1. Amanda Oktariyani, & Rachmawati, Y. (2021). Analisis Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan dan Diversifikasi Gender Terhadap Kualitas Pengungkapan Lingkungan Pada Perusahaan Pertambangan di Indonesia. Akuntansi Dan Manajemen, 16(1), 1–20. https://doi.org/10.30630/jam.v16i1.130
  2. Ambarsari, D., Pratomo, D., & Kurnia. (2018). Pengaruh Ukuran Dewan Komisaris, Gender Diversity Pada Dewan, Dan Kualitas Auditor Eksternal Terhadap Agresivitas Pajak. Jurnal Aset (Akuntansi Riset), 10(2), 163–176.
  3. Apriliana, N. (2022). Pengaruh likuiditas, profitabilitas dan leverage terhadap agresivitas pajak. Jurnal Cendekia Keuangan, 1(1), 27. https://doi.org/10.32503/jck.v1i1.2239
  4. Arfken, D. E., Bellar, S. L., & Helms, M. M. (2004). The Ultimate Glass Ceiling. Journal of Business Ethics, 50(2), 177–186.
  5. Aurellia, S., & Sambuaga, E. A. (2022). Pengaruh Diversitas Genderpada Dewan Dan Kualitas Audit Terhadap Praktik Penghindaran Pajak. Konferensi Ilmiah Akuntansi, 9(1), 622–634.
  6. Budianti, N., & Ika Sulistyawati, A. (2019). Pengaruh Corporate Governance, Ukuran Perusahaan Dan Laverage Terhadap Manajemen Laba. Solusi, 17(2), 49–74. https://doi.org/10.26623/.v17i2.1456
  7. Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. https://doi.org/10.1016/j.jfineco.2009.02.003
  8. Dayang, Awg, T., Hamid, H., Omar, A. H., Isnin, S. R., Majid, N. A., & Syahrom, A. (2014). 3D-Cybertherapy and Immersive Learning Environments for Hand Stroke Patients’ Daily Living Activities. International Journal of Computer and Information Technology, 03(06), 2279–2764.
  9. Dinar, M., Yuesti, A., & Dewi, N. P. S. (2020). Pengaruh Profitabilitas, Likuiditas, dan Leverage, Terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di BEI. Jurnal Kharisma, 2(1), 66–76. https://doi.org/10.46576/bn.v3i2.1005
  10. Fitri, H., Elmanizar, Nugraha, A. T., Yakub, A., & Cahyono, B. P. (2019). The application of agency theory in supply chain finance: A case of Indonesian manufacturing firms. International Journal of Supply Chain Management, 8(3), 23–32.
  11. Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Diponegoro.
  12. Hartadinata, O. S., & Tjaraka, H. (2013). Analisis Pengaruh Kepemilikan Manajerial, Kebijakan Utang, dan Ukuran Perusahaan terhadap Tax Aggressiveness pada Perusahaan manufaktur di Bursa Efek Indonesia Periode Tahun 2008-2010. Jurnal Ekonomi Dan Bisnis, 23(3), 48–59.
  13. Issa, A., & Fang, H. X. (2019). The impact of board gender diversity on corporate social responsibility in the Arab Gulf states. Gender in Management, 34(7), 577–605. https://doi.org/10.1108/GM-07-2018-0087
  14. Jarboui, A., Kachouri Ben Saad, M., & Riguen, R. (2020). Tax avoidance: do board gender diversity and sustainability performance make a difference? Journal of Financial Crime, 27(4), 1389–1408. https://doi.org/10.1108/JFC-09-2019-0122
  15. Kristina, I. G. A. R., & Wiratmaja, I. D. N. (2018). Pengaruh Board Diversity dan Intellectual Capital pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 22(3), 23132338. https://doi.org/10.24843/eja.2018.v22.i03.p25
  16. Kurniasih, T., & Sari, M. M. R. (2013). Pengaruh Return on Assets, Leverage, Corporate Governance, Ukuran Perusahaan Dan Kompensasi Rugi Fiskal Pada Tax Avoidance. Buletin Studi Ekonomi, 18(1), 58–66.
  17. 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
  18. Kusuma, A. S., & Maryono, M. (2022). Faktor – faktor yang berpengaruh terhadap agresivitas pajak. Owner, 6(2), 1888–1898. https://doi.org/10.33395/owner.v6i2.743
  19. Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 31(1), 86–108. https://doi.org/10.1016/j.jaccpubpol.2011.10.006
  20. Lanis, R., & Richardson, G. (2013). Corporate social responsibility and tax aggressiveness: A test of legitimacy theory. Accounting, Auditing and Accountability Journal, 26(1), 75–100. https://doi.org/10.1108/09513571311285621
  21. Lanis, R., Richardson, G., & Taylor, G. (2017). Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis. Journal of Business Ethics, 144(3), 577–596. https://doi.org/10.1007/s10551-015-2815-x
  22. Martinez, A. L. (2017). Tax aggressiveness: a literature survey Abstract. Journal of Education and Research in Accounting, 11(0), 106–124.
  23. Mohanadas, N. D., Abdullah Salim, A. S., & Pheng, L. K. (2020). CSR and tax aggressiveness of Malaysian listed companies: evidence from an emerging economy. Social Responsibility Journal, 16(5), 597–612. https://doi.org/10.1108/SRJ-01-2019-0021
  24. 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.
  25. Pramita, Y. D., & Susanti, E. N. (2023). Pengaruh Transfer Pricing, Koneksi Politik, Thin Capitalization, dan Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance dengan Corporate Governance Sebagai Variabel Moderasi. Jurnal Akuntansi Inovatif, 1(2), 29–46. https://doi.org/10.59330/jai.v1i2.11
  26. Rahayu, D. D., & Wahjudi, E. (2021). Pengaruh Corporate Social Responsibility, Roa, Leverage, Size Terhadap Agresivitas Pajak. Jurnal Akuntansi Universitas Jember, 19(2), 92. https://doi.org/10.19184/jauj.v19i2.24430
  27. Rahman, H. A. (2021). Agresivitas Pajak dan Faktor-faktor yang Memengaruhinya. Jurnal Online Insan Akuntan, 6(2), 195. https://doi.org/10.51211/joia.v6i2.1576
  28. Richardson, G., & Lanis, T. R. (2016). Women on the Board of Directors and Corporate Tax Aggressiveness in Australia:An Empirical Analysis Grant Richardson Grantley Taylor Roman Lanis Article. Accounting Research Journal, 29(3), 1–28.
  29. Rustiarini, N. W. (2011). Pengaruh Struktur Kepemilikan Saham Pada Pengungkapan Corporate Social Responsibility. Jurnal Ilmiah Akuntansi Dan Bisnis, 6(1), 1–24.
  30. Septanta, R., Ramdani, C. S., Latif, A. S., & Lutfi, R. A. (2023). Pengaruh Corporate Sosial Responsibility, Finansial Distress terhadap Agresivitas Pajak. Jurnal Manajemen Dan Bisnis, 3(1), 18–26. https://doi.org/10.32509/jmb.v3i1.2640
  31. Septiani, A., & Muid, D. (2019). Pengaruh Corporate Social Responsibility, Corporate Governance, Leverage, Dan Profitabilitas Terhadap Tax Avoidance. Diponegoro Journal of Accounting, 8(4), 1–9.
  32. Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
  33. Susanto, A., & Veronica, V. (2022). Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indonesia. Owner, 6(1), 541–553. https://doi.org/10.33395/owner.v6i1.551
  34. Suyanto, K. D., & Supramono. (2012). Likuiditas, Leverage, Komisaris Independen, dan Manajemen Laba Terhadap Agresivitas Pajak Perusahaan. Jurnal Keuangan Dan Perbankan, 16(2), 167–177.
  35. Tanujaya, K., & Anggreany, E. (2021). Hubungan Dewan Direksi, Keberagaman Gender Dan Kinerja Berkelanjutan Terhadap Penghindaran Pajak. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(5), 1648–1666. https://doi.org/10.32670/fairvalue.v4i5.754
  36. Tax Justice Network. (2019). Ashes To Ashes: How British American Tobacco Avoids Taxes in Low and Middle Income Countries. In Tax Justice Network (Issue April).
  37. Tiaras, I., & Wijaya, H. (2017). Pengaruh Likuiditas, Leverage, Manajemen Laba, Komisaris Independen Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Akuntansi, 19(3), 380. https://doi.org/10.24912/ja.v19i3.87
  38. Watts, R. L., & Zimmerman, J. L. (1978). Towards a Positive Theory of The Determination of Accounting Standards. The Accounting Review, 53(1), 112–134.
  39. Wicaksono, A. P. N. (2017). Koneksi Politik dan Aggresivitas Pajak: Fenomena di Indonesia. Akuntabilitas, 10(1), 167–180. https://doi.org/10.15408/akt.v10i1.5833
  40. Widuri, R., Tjahjono, P. A., Felicia, V. R. A., & Fudianto, M. (2020). Female Board Membership and Sustainability: Can they Mitigate Tax Avoidance in Indonesia and Malaysia? 158(Teams), 296–304. https://doi.org/10.2991/aebmr.k.201212.042
  41. Wiratmoko, S. (2018). The effect of corporate governance, corporate social responsibility, and financial performance on tax avoidance. The Indonesian Accounting Review, 8(2), 241. https://doi.org/10.14414/tiar.v8i2.1673
  42. Yauris, A. P., & Agoes, S. (2019). Faktor Yang Mempengaruhi Agresivitas Pajak Perusahaan Manufaktur Yang Terdaftar Di BEI. Jurnal Multiparadigma Akuntansi, 1(3), 979–987. https://doi.org/10.24912/jpa.v1i3.5603
  43. Yunistiyani, V., & Tahar, A. (2017). Corporate Social Responsibility dan Agresivitas Pajak dengan Good Corporate Governance sebagai Pemoderasi (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia). Jurnal Ilmiah Akuntansi, 2(1), 1–31. https://doi.org/10.23887/jia.v2i1.9610
  44. Yuwono, & Fuad. (2019). Pengaruh Corporate Governance Dan Kompensasi Eksekutif Terhadap Agresivitas Pajak. Diponegoro Journal of Accounting, 8(3), 1–12.
  45. Zeng, T. (2019). Relationship between corporate social responsibility and tax avoidance: international evidence. Social Responsibility Journal, 15(2), 244–257. https://doi.org/10.1108/SRJ-03-2018-0056