Pengaruh Strategi Perusahaan, Transparansi, Kinerja ESG Terhadap Penghindaran Pajak Pada Perusahaan Konsumen Non-Cyclicals Sub Sektor Makanan dan Minuman Tahun 2020-2023
Main Article Content
Abstract
This research aims to determine the influenceof Corporate Strategy, Transparency, and ESG Performance on Tax Avoidance within the ConsumerNon-Cyclical Companies operating in the Food andBeverage Sub Sector listed on the Indonesia StockExchange between 2020 and 2023. The data utilizedcomprises secondary data extracted from companyannual reports and sustainability reports accessiblethrough www.idx.co.id or individual company websites. Employing a purposive sampling approach withspecific criteria, a total of 196 data samples were obtained. The data analysis methodology includesdescriptive tests and panel data regression testsconducted using Eviews 12 software. The findings reveal that (1) Corporate Strategyexhibits no discernible influence on Tax Avoidance, (2) Transparency demonstrates a favorable impact on TaxAvoidance, and (3) ESG Performance does not exhibita significant effect on Tax Avoidance.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Agustini, Y., Azwardi, & Mukhtaruddin. (2023). Pengaruh Environment, Social, and Governance, dan Financial Distress terhadap Tax Aggressiveness di Indonesia: CEO Gender sebagai Variabel Moderasi. Jurnal Informatika Ekonomi Bisnis, 920–926. https://doi.org/10.37034/infeb.v5i3.670
Anggoro, S. T., & Septiani, A. (2015). ANALISIS PENGARUH PERILAKU PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERATING. DIPONEGORO JOURNAL OF ACCOUNTING, 4(1). http://ejournal-s1.undip.ac.id/index.php/accounting
Anggraini, F., Dwi Astri, N., & Minovia, A. F. (2020). PENGARUH STRATEGI BISNIS, CAPITAL INTENSITY DAN MULTINATIONALITY TERHADAP TAX AVOIDANCE. XIV(2), 36–45. www.idx.co.id,
Anggraini, P., & Wahyudi, I. (2022). Pengaruh reputasi perusahaan, environmental, social and governance dan kualitas audit terhadap tax avoidance. JurnalIlmiahAkuntansi Dan Keuangan, 5, 643–649. https://journal.ikopin.ac.id/index.php/fairvalue
Anisran, F., & Ma’wa, M. A. F. (2023). PENGARUH TAX PLANNING & TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI. Jurnal Akuntansi Trisakti, 10(2), 305–318. https://doi.org/http://dx.doi.org/10.25105/jat.v10i2.17104
Antonius, F., & Ida, I. (2023). PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DAN INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN. In BISNIS dan MANAJEMEN (Vol. 13). http://ejournal.utmj.ac.id/index.php/ekobis126
Aryanti, E. K., & Handayani, R. (2023). The Effect of Operating Cash Flow, Company Size on Tax Avoidance in Consumer Goods Companies Listed on the IDX for the 2019-2021 Period. Jurnal Wahana Akuntansi, 18(2), 245–260. https://doi.org/10.21009/wahana.18.027
Aryotama, P., & Firmansyah, A. (2019). THE EFFECT OF CORPORATE DIVERSIFICATION, CUSTOMER CONCENTRATION ON TAX AVOIDANCE IN INDONESIA. In Jurnal Akuntansi dan Bisnis (Vol. 19, Issue 2). www.jab.fe.uns.ac.id
Bohyun Yoon, Jeong Hwan Lee, & Ryan Byun. (2018). Does ESG performance enhance firm value? Evidence from Korea. Sustainability (Switzerland), 10(10). https://doi.org/10.3390/su10103635
Bohyun Yoon, Jeong-Hwan Lee, & Jin-Hyung Cho. (2021). The effect of esg performance on tax avoidance—evidence from korea. Sustainability (Switzerland), 13(12). https://doi.org/10.3390/su13126729
Budiman Budiman, Zulkifli Zulkifli, & Derriawan Derriawan. (2023). Perencanaan Strategi Perusahaan Dalam Menghaapi Persaingan Bisnis. Jurnal Publikasi Sistem Informasi Dan Manajemen Bisnis, 3(1), 201–211. https://doi.org/10.55606/jupsim.v3i1.2406
Dayanara, L., Titisari, K. H., & Wijayanti, A. (2019). PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN BARANG INDUSTRI KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2014 – 2018. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 15(3), 301–310.
Dewinta, I. A. R., & Setiawan, P. E. (2016). PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1613.
Ellyanti, R. S., & Suwarti, T. (2022). ANALISIS PENGARUH KONSERVATISME AKUNTANSI, CORPORATE GOVERNANCE, DAN SALES GROWTH TERHADAP TAX AVOIDANCE. Equilibrium: Jurnal Penelitian Pendidikan Dan Ekonomi, 19(01), 118–128. https://journal.uniku.ac.id/index.php/Equilibrium
Ghozali, I. (2018). APLIKASI ANALISIS MULTIVARIATE dengan program IBM SPSS 25 (I. Ghozali, Ed.; 9th ed.). Badan Penerbit Universitas Diponegoro.
Gray, R. O., D.L Owen, & Adams C Eds. (1996). Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting.
Hamidi, I. (2018). ANALISIS STRATEGI PERUSAHAAN TEGUH MAHAKARYA YOGYAKARTA.
Handayani, R. (2018). Pengaruh Return on Assets (ROA), Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Listing di BEI Periode Tahun 2012-2015. Jurnal Akuntansi Maranatha, 10(1), 72–84. http://journal.maranatha.edu
Harjito, Y., Kurniawan, N. D., & Siddiq, R. (2023). TAX AVOIDANCE IN REVIEW BY BUSINESS STRATEGY, COMPANY CHARACTERISTICS, AND GOOD CORPORATE GOVERNANCE. Accounting Research Journal of Sutaatmadja (ACCRUALS, 1–17. https://doi.org/10.35310/accruals.v6i02.983
Indriani, M. D., & Juniarti. (2020). PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK. Departemen Akuntansi Sekolah Tinggi Ilmu Ekonomi Indonesia, 1–19.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. http://hupress.harvard.edu/catalog/JENTHF.html
Kalbuana, N., Christelia, S., Kurnianto, B., Purwanti, T., & Tho’in, M. (2021). PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN NILAI PERUSAHAAN TERHADAP TAX AVOIDANCE KASUS PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII). Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 12(2), 190–202.
Latofah, N., & Harjo, D. (2020). Analisis Tax Awareness Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Bekasi Barat. Jurnal Pajak Vokasi (JUPASI), 2(1), 52–62. http://ojs.stiami.ac.id
Liu, X. (2023). Substantial Innovation or Strategic Innovation: The Influence of ESG Performance on Corporate Innovation Strategy. SHS Web of Conferences, 169, 01063. https://doi.org/10.1051/shsconf/202316901063
Maas, N. (2022). Moderating the relationship between ESG performance and tax avoidance National culture, industry sensitivity, and board effectiveness as moderating variables.
Mangoting, Y., Prastya, D., Shanty, V., & Prayitno, S. (2019). Transparency as a Way to Anticipate Tax Avoidance through Corporate Social Responsibility. JDA Jurnal Dinamika Akuntansi, 11(1), 15–25. https://doi.org/10.15294/jda.v11i1.18582
Mohammad, W. M. W., & Wasiuzzaman, S. (2021). Environmental, Social and Governance (ESG) disclosure, competitive advantage and performance of firms in Malaysia. Cleaner Environmental Systems, 2. https://doi.org/10.1016/j.cesys.2021.100015
Napitupulu, R. B., Simanjuntak, T. P., Hutabarat, L., Damanik, H., Harianja, H., Sirait, R. T. M., & Ria, C. E. (2021). Penelitian Bisnis dengan SPSS STATA dan Eviews. 1–222.
Noviyanto, E. P., Wahyuni, N. I., & Miqdad, M. (2024). PENGARUH ENVIROMENTAL SOCIAL GOVERNANCE (ESG) DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN INFRASTRUKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA PERIODE 2019-2020. JIAI (Jurnal Ilmiah Akuntansi Indonesia), 9(1), 103–117.
Nurlaely, H., & Dewi, R. R. (2023). PENGARUH PENGUNGKAPAN CORPORATE GOVERNANCE, ENVIRONMENTAL SOCIAL GOVERNANCE, ENVIRONMENTAL UNCERTAINTY DAN CORPORATE REPUTATION TERHADAP TAX AVOIDANCE. Jurnal Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Trisakti, Indonesia, 08(01), 1–15.
Owusu, A., & Weir, C. (2016). The governance-performance relationship: Evidence from Ghana. Journal of Applied Accounting Research, 17(3), 285–310. https://doi.org/10.1108/JAAR-06-2014-0057
Pangestu, S. H., & Pratomo, D. (2020). PENGARUH KONSERVATISME AKUNTANSI DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS, SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL. JAE : JURNAL AKUNTANSI DAN EKONOMI, 26–34. https://doi.org/10.29407/jae.v5i3.14182
Pratama, A. (2017). Company Characteristics, Corporate Governance and Aggressive Tax Avoidance Practice: A Study of Indonesian Companies. Review of Integrative Business and Economics Research, 6(4), 70–81. http://buscompress.com/journal-home.html
Putri, R. K. (2015). PENGARUH MANAJEMEN KELUARGA TERHADAP PENGHINDRAN PAJAK. In AKRUAL (Vol. 7, Issue 1). http://journal.unesa.ac.id/php.index/aj
Sari, K., & Somoprawiro, R. M. (2020). PENGARUH CORPORATE GOVERNANCE, KONEKSI POLITIK DAN PROFITABILITAS TERHADAP POTENSI TAX AVOIDANCE. In JURNAL AKUNTANSI (Vol. 9, Issue 1). http://ejournal.stiemj.ac.id/index.php/akuntansi
Savitri, C., Faddila, S. P., Irmawartini, Iswari, H. R., Anam, C., Syah, S., Mulyani, S. R., Sihombing, P. R., Early, R. K., Pujianto, A., Mulyati, A., Astuti, Y., Adinugroho, W. C., Imanuddin, R., Kristia, Nuraini, A., & Siregar, M. T. (2021). STATISTIK MULTIVARIAT DALAM RISET. www.penerbitwidina.com
Siboro, E., & Santoso, H. F. (2021). PENGARUH PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019. In JURNAL AKUNTANSI (Vol. 21, Issue 1).
Sismanyudi, D., & Amrie, F. (2022). Corporate strategies and tax avoidance: Does corporate social responsibility matter? Jurnal Ekonomi Dan Bisnis, 25(Oktober), 337–364. www.ejournal.uksw.edu/jeb
Sriwardiningsih, E. (2016). ANALISIS STRATEGI BISNIS PT. WILTAR USAHA GRUP. In Jurnal Manajemen dan Perbankan (Vol. 3, Issue 2).
Sutomo, H., & Djaddang, S. (2017). Determinan Tax Avoidance Perusahaan Manufaktur di Indonesia.
Utama, D., Lindrianasari, L., & Syaipudin, U. (2020). Analysis of the Effect of Business Diversification and Derivative Disclosures on Tax Avoidance in Manufacturing Companies Listed on IDX. Jurnal Pendidikan Akuntansi & Keuangan, 8(2), 223–231. https://doi.org/https://doi.org/10.17509/jpak.v8i2.25983
Vahdani, M., Najafabadi, A. T., Kermani, N. K., & Farhadi, Z. (2019). The role of corporate diversification in tax avoidance in companies listed in the Tehran stock exchange. Humanities and Social Sciences Reviews, 7(1), 291–299. https://doi.org/10.18510/hssr.2019.7133
Wahyudi Sinduarta, P., & Wahjoe Hapsari, D. (2022). SEIKO : Journal of Management & Business Determinan Penghindaran Pajak: Studi pada Perusahaan Makanan dan Minuman dari Indonesia. SEIKO : Journal of Management & Business, 4(3), 390–400. https://doi.org/10.37531/sejaman.v4i3.2466
Wardoyo, D. U., Ramadhanti, A. D., & Annisa, D. U. (2022). PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE. Jurnal Riset Ekonomi, Vol.1 No.4, 388–396.
Wiratmoko, S. (2018). The effect of corporate governance, corporate social responsibility, and financial performance on tax avoidance. The Indonesian Accounting Review, 8(2), 241–253. https://doi.org/10.14414/tiar.v8i2.1673
Zhang, X., Husnain, M., Yang, H., Ullah, S., Abbas, J., & Zhang, R. (2022). Corporate Business Strategy and Tax Avoidance Culture: Moderating Role of Gender Diversity in an Emerging Economy. Frontiers in Psychology, 13. https://doi.org/10.3389/fpsyg.2022.827553