Pengaruh Kompensasi Eksekutif, Pertumbuhan Penjualan dan Corporate Social Responsibility Terhadap Penghindaran Pajak
DOI:
https://doi.org/10.32493/JABI.v5i3.y2022.p%25pKeywords:
Executive Compensation, Sales Growth, Corporate Social Responsibility, Tax Avoidance.Abstract
This study aims to examine the effect of executive compensation, sales growth and corporate social responsibility on tax avoidance in primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2017-2021. This type of research is quantitative using secondary data. The total population is 87 companies. Sample selection used purposive sampling techniques and obtained samples of 29 companies. The analysis method used is panel data regression analysis. The results showed that simultaneously executive compensation, sales growth and corporate social responsibility affect tax avoidance. It partially shows that executive compensation and corporate social responsibility have no effect on tax avoidance while sales growth has an effect on tax avoidance.
References
Ardani, N. K. S., & Mahyuni, L. P. (2020). Penerapan corporate social responsibility (CSR) dan manfaatnya bagi perusahaan. Jurnal Manajemen Bisnis, 17(1), 12-23.
Arinda, H., & Dwimulyani, S. (2018). Analisis Pengaruh Kinerja Keuangan dan Kualitas Audit Terhadap Tax Avoidance Dengan Good Corporate Governance Sebagai Variabel Moderasi. Jurnal Akuntansi Trisakti, 5(1), 123-140.
Chidyasari, Nurulia, Dianwicaksih Arieftiara, S. E. Ak, and M. Ak. "Efektivitas Pemungutan Pajak Reklame dan Kontribusinya Terhadap Pajak Pendapatan Asli Daerah (PAD) di Kota Surabaya." Universitas Negeri Surabaya (2020).
Darma, S. S. (2021). Pengaruh Kompensasi Manajemen, Umur Perusahaan Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak. Jurnal Disrupsi Bisnis, 4(2), 118. Https://Doi.Org/10.32493/Drb.V4i2.9 551
Farida, F., Ramadhan, A. and Wijayanti, R., 2019. The Influence of Good corporate governance and Corporate social responsibility on Firm Value: Evidence from Indonesia. International Journal of Economics and Financial Research, 5(57), pp.177-183.
Gantino, R. (2016). Pengaruh corporate social responsibility terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di bursa efek Indonesia periode 2008-2014. Jurnal Dinamika Akuntansi Dan Bisnis, 3(2), 19-32.
Hastian, Christopher (2019). Hubungan Pengungkapan Corporate Social Responsibility dan Profitabilitas dengan Penghindaran Pajak. Skripsi
Meckling, J. (1976). Theory Of The Firm: Managerial Behavior. Agency Cost And Ownership Structure. Journal of Financial Economics, 3(4), 305-360.
Mj, E., & Umar, Z. (T.T.). Dampak Corporate Governance, Financial Leverage, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. 8.
Nabilla, S. S. (2018). Pengaruh Risiko Perusahaan, Leverage (Debt To Equity Ratio) Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak (Tax. 4.
Oktamawati, M. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, Dan Profitabilitas Terhadap Tax Avoidance. 15(1), 18.
Omega, R., Putri, W., Indriani, E., Tinggi, S., Ekonomi, I., Unggul, A., & Surakarta, B. (2020). Advance: Jurnal Akuntansi the influnce of exsekutif stock holdigs exsecutiv compensasion and eksekutif risk preferences againts tax avoindance. 7(1),64–75.
Rejeki, S., Langgeng Wijaya, A., & Amah, N. (n.d.). Pengaruh Kepemilikan Institusional Kepemilikan Manajeial dan Proporsi Dewan Komisaris Terhadap Penghindaran Pajak dan Transfer Princing Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur yang Terdafar di BEI Tahun 2014-2017.
Nugraha, M. I., & Mulyani, S. D. (2019). Peran leverage sebagai pemediasi pengaruh karakter eksekutif, kompensasi eksekutif, capital intensity, dan sales growth terhadap tax avoidance. Jurnal Akuntansi Trisakti, 6(2), 301-324.
Widiyantoro, C. S., & Sitorus, R. R. (2019). Pengaruh Transfer Pricing Dan Sales Growth Terhadap Tax Avoidance Dengan Profitabilitas Sebagai Variabel Moderating.4(2), 15
Widyaningsih, A. (2021). Pengaruh Intensitas Modal, Intensitas Persediaan, Leverage Dan Profitabilitas Terhadap Penghindaan Pajak. Media Akuntansi DanPerpajakan Indonesia,
Wijayanti, A., Wijayanti, A., & Samrotun, YC (2016). Efek Karakteristik Perusahaan, Gcg Dan Csr Terhadap Penghindaran Pajak. Seminar Nasional IENACO – , 2337–4349.
Wulandari, F., Masripah, M. and Widyastuti, N.P.E., 2020, November. Identifikasi Kualitas Audit Pada Hubungan Kompensasi Eksekutif Dan Capital Intensity Terhadap Penghindaran Pajak. In Prosiding BIEMA (Business Management, Economic, and Accounting National Seminar) (Vol. 1, pp. 569-586).
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)
