Pengaruh Karakter Perusahaan, Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) Terhadap Tax Avoidance

Ni Wayan Lia Apriani

doi:10.31004/riggs.v4i2.447

Authors

Ni Wayan Lia Apriani Politeknik Negeri Bali

DOI:

https://doi.org/10.31004/riggs.v4i2.447

Keywords:

Tax Avoidance, Karakter Perusahaan, GCG, CSR, Kepatuhan Pajak

Abstract

Tax avoidance merupakan suatu strategi yang umum diterapkan oleh perusahaan guna mengurangi kewajiban pajak dengan cara yang sah secara hukum, namun praktik ini menimbulkan kekhawatiran etika serta berimplikasi terhadap penerimaan negara. Karakteristik internal perusahaan, Penerapan tata kelola perusahaan yang efektif dan komitmen terhadap tanggung jawab sosial dipercaya memiliki peran dalam memengaruhi kecenderungan suatu entitas dalam melakukan praktik penghindaran pajak. Studi ini mengadopsi metode kuantitatif dengan rancangan penelitian bertipe kausal-komparatif untuk mengidentifikasi hubungan sebab-akibat di antara variabel yang diteliti. Informasi penelitian diperoleh dari annual report dan sustainability report perusahaan-perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020 hingga 2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling, menghasilkan total 120 unit analisis. Proses pengolahan data dilakukan melalui pendekatan regresi linier berganda, yang diawali dengan serangkaian uji asumsi klasik untuk memastikan keandalan dan kelayakan model statistik yang diterapkan.Temuan penelitian mengindikasikan bahwa ukuran perusahaan, tingkat profitabilitas, penerapan GCG, serta aktivitas CSR memiliki pengaruh negatif yang signifikan terhadap praktik penghindaran pajak, sementara variabel leverage dan intensitas aset tetap tidak menunjukkan pengaruh yang signifikan. Kesimpulan dari penelitian ini menegaskan pentingnya integrasi nilai etika dan pengawasan internal dalam menekan tax avoidance.

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