Pengaruh Kesulitan Keuangan, CSR, dan Manajemen Laba Terhadap Penghindaran Pajak dengan Tata Kelola Perusahaan yang Baik sebagai Variabel Moderasi

Dwi Novrian Yuliansyah; Sri Rahayu; Yudi Yudi

doi:10.22437/jaku.v10i02.47141

Penulis

Dwi Novrian Yuliansyah Universitas Jambi
Sri Rahayu Universitas Jambi
Yudi Yudi Universitas Jambi

DOI:

https://doi.org/10.22437/jaku.v10i02.47141

Kata Kunci:

Penghindaran Pajak, Kesulitan Keuangan, Tanggung Jawab Sosial Perusahaan, Manajemen Laba, Tata Kelola Perusahaan

Abstrak

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, CSR, dan earning management terhadap tax avoidance dengan GCG sebagai variabel moderasi pada perusahaan industri kelapa sawit yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Penelitian menggunakan metode kuantitatif dengan pendekatan eksplanatori terhadap 12 perusahaan kelapa sawit, menghasilkan 60 observasi firm-year. Data dianalisis menggunakan regresi panel data dengan CEM berdasarkan hasil uji Chow, Uji Hausman dan uji LM . Hasil penelitian menunjukkan bahwa: Financial distress, CSR, dan Manajemen laba tidak berpengaruh signifikan terhadap tax avoidance. Selain itu, GCG memoderasi positif hubungan CSR-tax avoidance, menunjukkan paradoks dimana kombinasi CSR dan GCG tinggi justru dapat meningkatkan praktik tax avoidance, kemungkinan karena perusahaan merasa memiliki lisensi moral berdasarkan reputasi baik yang dibangun. Penelitian ini menunjukkan bahwa hubungan antara faktor-faktor tata kelola perusahaan dengan praktik tax avoidance tidak selalu bersifat linier, dimana efek interaksi antar mekanisme tata kelola dapat menghasilkan outcome yang berbeda bahkan berlawanan dengan ekspektasi teoritis.

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