TAX AVOIDANCE DI INDONESIA: PERAN CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE
Keywords:
Corporate Governance, CSR, Tax AvoidanceAbstract
Penelitian ini bertujuan untuk mengetahui dampak langsung Corporate Governance (CG) dan Corporate Social Responsibility (CSR) terhadap Tax Avoidance, serta peran mediasi Corporate Social Responsibility (CSR) pada kedua variabel tersebut, terutama pada sektor pertambangan Indonesia. Penelitian ini menggunakan paradigma kuantitatif dengan jenis deskriptif eksploratif. Data dikumpulkan dari 17 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode tahun 2019 hingga 2021, dan dianalisis menggunakan Model Persamaan Struktural (SEM) melalui software WarpPLS. CG diukur dengan indikator struktur dewan direksi dan struktur kepemilikan, sedangkan CSR diukur berdasarkan indeks pengungkapan (GRI G4), dan Tax Avoidance (TA) dihitung berdasarkan Tingkat Pajak Efektif (ETR). Hasil penelitian ini menunjukkan bahwa Corporate Governance tidak memiliki pengaruh langsung yang signifikan terhadap Tax Avoidance. Corporate Governance memiliki pengaruh positif dan signifikan terhadap CSR, sedangkan CSR menunjukkan dampak negatif terhadap Tax Avoidance. Selain itu, CSR terbukti berperan sebagai mediator dalam hubungan antara Corporate Governance dan Tax Avoidance. Hasil penelitian ini menunjukkan bahwa Corporate Governance yang efektif dapat secara tidak langsung mengurangi tax avoidance melalui inisiatif tanggung jawab sosial yang ditingkatkan. Hasil dari studi ini memperluas literatur dengan menekankan peran mediasi tanggung jawab sosial perusahaan (CSR) dalam hubungan antara penghindaran pajak dan tata kelola perusahaan terutama di sektor pertambangan. Penelitian ini juga memberikan kontribusi yang besar terhadap pemecahan masalah penghindaran pajak dalam perspektif teori legitimasi, teori pemangku kepentingan, dan teori agensisi.
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