Dampak emisi karbon sebagai pemoderasi hubungan antara karakteristik manajerial dengan agresivitas pajak = The Impact of Carbon Emission as a moderation of the relationship between managerial characteristics and tax aggressivity

Benny, Vrencia Liviana (2023) Dampak emisi karbon sebagai pemoderasi hubungan antara karakteristik manajerial dengan agresivitas pajak = The Impact of Carbon Emission as a moderation of the relationship between managerial characteristics and tax aggressivity. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan pengungkapan jumlah emisi karbon terhadap tindakan yang diambil oleh manajer perusahaan dalam menyikapi perilaku agresivitas pajak yang dilakukan oleh perusahaan. Karakteristik manajer dalam penelitian ini dibagi menjadi dua kondisi, dimana kondisi pertama merupakan manajer yang memiliki sejumlah kepemilikan saham di dalam perusahaan dan kondisi kedua adalah manajer yang memiliki latar belakang koneksi politik. Penelitian dilakukan dengan mengumpulkan sejumlah data sebanyak 372 observasi yang dikumpulkan berdasarkan purposive sampling method selama periode 2019 -2022 yang dikumpulkan melalui database komersial S&P Capital IQ, dengan kriteria utama bahwa perusahaan yang menjadi bahan observasi harus telah terdaftar di dalam Bursa Efek Indonesia (BEI) dan melakukan pengungkapan jumlah emisi karbon di dalam laporan keberlanjutan. Penelitian diolah menggunakan software Stata versi 17 dan memberikan hasil bahwa karakteristik manajer yang memiliki kepemilikan saham mendukung perilaku agresivitas pajak, sedangkan manajer dengan karakteristik yang memiliki latar belakang koneksi politik ternyata tidak berpengaruh terhadap perilaku agresivitas pajak. Pada penelitian ini juga ditemukan bahwa banyaknya jumlah emisi karbon menyebabkan perusahaan akan semakin melakukan perilaku agresivitas pajak. Dalam penelitian ini pengungkapan jumlah emisi karbon belum mampu memoderasi karakteristik manajer dalam melakukan agresivitas pajak. Hal ini dapat disebabkan karena regulasi emisi karbon masih tergolong baru di Indonesia dan membutuhkan penelitian lanjut di masa mendatang./ This research aims to determine the effect of implementing disclosure of carbon emissions on the actions taken by company managers in responding to tax aggressive behavior carried out by companies. The characteristics of managers in this research are divided into two conditions, where the first condition is a manager who has a number of share ownerships in the company and the second condition is a manager who has a background in political connections. The research was carried out by collecting a total of 372 observations of data collected based on a purposive sampling method during the 2019 - 2022 period which was collected through the S&P Capital IQ commercial database, with the main criteria being that the company being used for observation must be registered on the Indonesia Stock Exchange (BEI) and disclose the amount of carbon emissions in the sustainability report. The research was processed using Stata version 17 software and provided results that the characteristics of managers who have share ownership support tax aggressive behavior, while managers with the characteristics of having a background in political connections apparently have no effect on tax aggressive behavior. In this research, it was also found that the large amount of carbon emissions causes companies to increasingly engage in tax aggressive behavior. In this study, disclosure of the amount of carbon emissions was not able to moderate the characteristics of managers in carrying out tax aggressiveness. This could be because carbon emission regulations are still relatively new in Indonesia and require further research in the future.

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