Pengaruh pengungkapan corporate social responsibility (csr) dan gender terhadap penghindaran pajak (tax avoidance)

Darmawan, Stephanie (2022) Pengaruh pengungkapan corporate social responsibility (csr) dan gender terhadap penghindaran pajak (tax avoidance). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh dari pengungkapan corporate social responsibility dan gender terhadap penghindaran pajak (tax avoidance) yang diproksikan dengan ETR (Effective Interest Rate). Pengukuran corporate social responsibility dengan menggunakan ICSR, sedangkan gender diukur dengan menggunakan proporsi perempuan sebagai direktur utama (CEO) sebagai bagian dari direksi perusahaan. Penelitian ini menggunakan sektor perusahaan yaitu layanan komunikasi, consumer discretionary, bahan pokok konsumen, energi, perawatan Kesehatan, industry, teknologi informasi, material, real estat, utilitas yang telah listing di BEI selama periode 2018 hingga 2021 dan data yang digunakan diperoleh dari S&P Capital IQ, Laporan Tahunan, dan Laporan Keberlanjutan perusahaan dengan menggunakan purposive sampling. Terdapat 31 perusahaan yang menjadi sampel dalam penelitian. Metode yang digunakan yaitu metode kuantitatif, dan content analysis, dengan menggunakan abalisis regresi linear berganda melalui software SPSS versi 26. Hasil yang diperoleh yaitu (a) Pengungkapan Corporate Social Responsibility (CSR) tidak mempengaruhi terhadap penghindaran pajak (Tax Avoidance) dan (b) Gender tidak berpengaruh terhadap penghindaran pajak./This study aims to provide empirical evidence regarding the effect of disclosure of corporate social responsibility and gender on tax avoidance which is proxied by the ETR (Effective Interest Rate). Measurement of corporate social responsibility uses ICSR, while gender is measured using the proportion of women as chief directors (CEOs) as part of the company's directors. This study uses the corporate sector, namely communication services, consumer discretionary, consumer staples, energy, health care, industry, information technology, materials, real estate, utilities which have been listed on the IDX during the period 2018 to 2021 and the data used was obtained from S&P Capital. IQ, Annual Report, and the company's Sustainability Report using purposive sampling. There were 31 companies that were sampled in the study. The method used is the quantitative method, and content analysis, using multiple linear regression abalysis through SPSS software version 26. The results obtained are (a) Disclosure of Corporate Social Responsibility (CSR) does not affect tax avoidance (Tax Avoidance) and (b) Gender has no effect on tax avoidance.

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