PENGARUH THIN CAPITALIZATION RULE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN EFFECTIVE TAX RATE DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL MODERATING
DOI:
https://doi.org/10.24903/je.v11i2.1348Keywords:
Thin capitalization rule, Corporate social responsibility, Penghindaran of effective tax rate, Debt to equity ratioAbstract
Pajak seringkali dianggap sebagai suatu hal yang dapat mengurangi penghasilan yang diperoleh wajib pajak secara signifikan. Selain mengurangi penghasilan, pajak juga menjadi penyebab laba serta kesejahteraan yang diperoleh pemegang saham tidak tercapai secara maksimal. Penelitian ini termasuk dalam penelitian kuantitatif deskriptif. Pengambilan sampel menggunakan teknik purposive sampling dengan kriteria 3. Sehingga diperoleh 38 perushaan. Teknik analisis data dalam penelitian ini menggunakan regresi berganda dan MRA degan bantuan aplikasi SPSS 25. Berdasarkan hasil analisis data dan pembahasan yang telah dilakukan, dapat diambil simpulan bahwa variable thin capitalization rule memiliki pengaruh positif signifikan terhadap penghindaran effective tax rate, variabel corporate social responsibility (CSR) memiliki pengaruh positif signifikan terhadap penghindaran effective tax rate, dan pengaruh Thin Capitalization Rule terhadap Penghindaran effective tax rate dimoderasi oleh DER termasuk dalam jenis moderasi Potensial (Homologiser Moderarator), dan pengaruh Corporate Social Responsibility terhadap Penghindaran effective tax rate dimoderasi oleh DER termasuk dalam jenis moderasi Potensial (Homologiser Moderarator).
References
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Taylor, G., & Richardson, G. (2013). The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms. Journal of International Accounting, Auditing and Taxation, 22(1), 12–25. https://doi.org/10.1016/J.INTACCAUDTAX.2013.02.005
Tjiptono, F., & Santoso, S. (2012). Riset Pemasaran : Konsep dan Aplikasinya dengan SPSS. PT Elex Media Computindo Kelompok Gramedia.
Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2020). CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA. Journal of Economic Surveys, 34(4), 793–811. https://doi.org/10.1111/JOES.12347
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/FULL/XML
Alsaadi, A. (2020). Financial-tax reporting conformity, tax avoidance and corporate social responsibility. Journal of Financial Reporting and Accounting, 18(3), 639–659. https://doi.org/10.1108/JFRA-10-2019-0133/FULL/XML
Azheri, B. (2012). Corporate Social Responsibility dari Valuntari menjadi Mandatory. PT Raja Grafindo Persada.
Brigham, & Houston. (2013). Dasar-Dasar Manajemen Keuangan (10th ed.). Salemba Empat.
Bruehne, A., & Jacob, M. (2019). Corporate Tax Avoidance and the Real Effects of Taxation: A Review. SSRN Electronic Journal. https://doi.org/10.2139/SSRN.3495496
Buettner, T., Overesch, M., Schreiber, U., & Wamser, G. (2012). The impact of thin-capitalization rules on the capital structure of multinational firms. Journal of Public Economics, 96(11–12), 930–938. https://doi.org/https://doi.org/10.1016/j.jpubeco.2012.06.008
Deasvery Falbo, T., Firmansyah, A., & Keuangan Negara STAN, P. (2018). Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak. INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE, 2(1), 1–28. https://doi.org/10.36766/IJAG.V2I1.11
Devita, E. Y., Kirmizi, K., & Savitri, E. (2015). Pengaruh Kinerja Lingkungan Terhadap Luas Pengungkapan Corporate Social Responsibility Dimoderasi Oleh Debt To Equity Ratio (DER)(Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI 2011, 2012, dan 2013). Riau University.
Drake, K. D., Hamilton, R., & Lusch, S. J. (2020). Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations. Journal of Accounting and Economics, 70(1), 101317. https://doi.org/10.1016/J.JACCECO.2020.101317
Fahmi, I. (2012). Analisis Laporan Keuangan. Alfabeta.
Hanlon, M., & Heitzman, S. (2010). A Riview of Tax Research. Journal of Accounting and Economics, 50, 127–178.
Hendrik, J., Kovermann, J., & Velte, P. (2021). CSR and tax avoidance: A review of empirical research. Corporate Ownership & Control, 18(2). https://doi.org/10.22495/cocv18i2art2
Indonesia - Tax Justice Network. (2020).
Kasmir. (2017). Analisis Laporan Keuangan. PT. Raja Grafindo Persada.
Kovermann, J., & Velte, P. (2019). The impact of corporate governance on corporate tax avoidance—A literature review. Journal of International Accounting, Auditing and Taxation, 36, 100270. https://doi.org/10.1016/J.INTACCAUDTAX.2019.100270
Lanis, R., & Richardson, G. (2012). Corporate Social Responsibility And Tax Aggressiveness: An Empirical Analysis, J. Account. Public Policy, 31, 86–108.
Loen, D. A., & Meliana, A. (2009). Mengintip KiprahKonsultan Pajak di Indonesia. Murai Kencana.
Mao, C.-W. (2019). Effect of corporate social responsibility on corporate tax avoidance: evidence from a matching approach. Quality & Quantity, 53(1), 49–67.
Merlo, V., Riedel, N., & Wamser, G. (2020). The impact of thin‐capitalization rules on the location of multinational firms’ foreign affiliates. Review of International Economics, 28(1), 35–61.
Miller, M. H., & Modigliani, F. (1963). Corporate Income Taxes and the Cost of Capital: A Correction. The American Economic Review, 53(3), 433–443.
Mutammimah, S. (2020). Debt To Equity Ratio Memoderasi Tax Avoidance Dan Cost Of Debt Pada Perusahaan Manufaktur. UNIVERSITAS AIRLANGGA.
Nurlaela. (2018). Pengaruh Struktur Aset, Likuiditas, Ukuran Perusahaan dan Profitabilitas Struktur Modal (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia). Konferensi Internasional Tentang Teknologi, Pendidikan Dan Ilmu Sosial, 107–117.
Prastiwi, D., & Ratnasari, R. (2019). The Influence of Thin Capitalization and The Executives’ Characteristics Toward Tax Avoidance by Manufacturers Registered on ISE in 2011-2015. Akrual: Jurnal Akuntansi, 10(2), 119–134.
Resseffendi. (2010). Metode Penelitian. NASPA Journal, 33, 26–36.
Sugiyono. (2017). MetodePenelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet. In Sugiyono. (2017). MetodePenelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet.
Taylor, G., & Richardson, G. (2012). International Corporate Tax Avoidance Practices: Evidence from Australian Firms. The International Journal of Accounting, 47(4), 469–496. https://doi.org/10.1016/j.intacc.2012.10.004
Taylor, G., & Richardson, G. (2013). The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms. Journal of International Accounting, Auditing and Taxation, 22(1), 12–25. https://doi.org/10.1016/J.INTACCAUDTAX.2013.02.005
Tjiptono, F., & Santoso, S. (2012). Riset Pemasaran : Konsep dan Aplikasinya dengan SPSS. PT Elex Media Computindo Kelompok Gramedia.
Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2020). CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA. Journal of Economic Surveys, 34(4), 793–811. https://doi.org/10.1111/JOES.12347
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/FULL/XML
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Published
2022-09-25
How to Cite
Priyono, E., Maesaroh Shakila, & Vincy Herdalaksmi Hendrilestari. (2022). PENGARUH THIN CAPITALIZATION RULE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN EFFECTIVE TAX RATE DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL MODERATING. Jurnal Ekonomika: Manajemen, Akuntansi, Dan Perbankan Syari’ah, 11(2), 181–195. https://doi.org/10.24903/je.v11i2.1348
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