Pengaruh Board Gender Diversity dan Kepemilikan Institusional terhadap Penghindaran Pajak dengan Corporate Social Responsibility sebagai Variabel Mediasi

Septiana Has Shinta; Rosyid Nur Anggara Putra

doi:10.19105/sfj.v5i1.15923

Septiana Has Shinta Universitas Islam Negeri Sunan Kalijaga
Rosyid Nur Anggara Putra Universitas Islam Negeri Sunan Kalijaga

https://doi.org/10.19105/sfj.v5i1.15923

Abstract views: 27 ,

PDF downloads: 13

Abstract

Tax avoidance leads to a decrease in tax revenue, which in turn reduces state revenue. As a result, government programs, including infrastructure development, are not running optimally. This study aims to re-examine the factors that influence tax avoidance behavior and analyze the effect of the presence of women on the board of directors, the presence of women on the board of commissioners, and institutional ownership on tax avoidance with corporate social responsibility as a mediating variable. This research was carried out on manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange. with a range of years of 2018-2023. This sort of quantitative study employs secondary data in the form of annual reports and firm sustainability reports. Purposive sampling selects companies based on specified criteria so that obtained a sample of 162 sample data processed using Eviews 12. The analysis method used is panel data regression of the selected sample. The results of model I data analysis demonstrate that the inclusion of women on the board of commissioners has a detrimental impact on corporate social responsibility. The participation of women on the board of directors and institutional ownership have little effect on corporate social responsibility. Model II data analysis reveals that the presence of women on the board of directors, the presence of women on the board of commissioners, and institutional ownership have no effect on tax evasion. Meanwhile, corporate social responsibility as a mediating variable has a negative effect on tax avoidanceMeanwhile, corporate social responsibility does not play a substantial role in moderating the indirect relationship between the presence of women on the board of directors, women on the board of commissioners, and institutional ownership.

Downloads

References

Abdelfattah, Tarek, and Ahmed Aboud. “Tax Avoidance, Corporate Governance, and Corporate Social Responsibility: The Case of The Egyptian Capital Market.” Journal of International Accounting, Auditing and Taxation 38 (2020). https://doi.org/10.1016/j.intaccaudtax.2020.100304.

Abid, Souhir, and Saida Dammak. “Corporate Social Responsibility and Tax Avoidance : The Case of French Companies.” Journal of Financial Reporting and Accounting 20, no. 3/4 (2021): 618–38. https://doi.org/10.1108/JFRA-04-2020-0119.

Afrika, Rizki. “Kepemilikan Institusional Terhadap Penghindaran Pajak.” Balance : Jurnal Akuntansi Dan Bisnis 6, no. 2 (2021): 132–44.

Alazzani, Absdulsamad, Nordin Wan Hussin, and Michael Jones. “Muslim CEO, Women on Boards and Corporate Responsibility Reporting: Some Evidence from Malaysia.” Journal of Islamic Accounting and Business Research, 2019.

Alkurdi, Amneh, and Ghassan Mardini. “The Impact of Ownership Structure and the Board of Directors’ Composition on Tax Avoidance Strategies: Empirical Evidence from Jordan.” Journal of Financial Reporting and Accounting 18, no. 4 (2020): 795–812. https://doi.org/10.1108/JFRA-01-2020-0001.

Alsaadi, Abdullah. “Financial Tax Reporting Conformity, Tax Avoidance and Corporate Social Responsibility.” Journal of Financial Reporting and Accounting 18, no. 3 (2020): 639–59. https://doi.org/10.1108/JFRA-10-2019-0133.

Amanda, Reika, Vita Fitriana, and Supeni Mapuasari. “Corporate Profitability, Audit Quality & Board Gender Diversity: Does It Influence Tax Avoidance?” Ultimaccounting Jurnal Ilmu Akuntansi 15, no. 2 (2023): 375–98. https://doi.org/10.31937/akuntansi.v15i2.3363.

Ambarsari, Desi, Dudi Pratomo, and Kurnia. “Pengaruh Ukuran Dewan Komisaris, Gender Diversity Pada Dewan, Dan Kualitas Auditor Eksternal Terhadap Agresivitas Pajak.” Jurnal Aset (Akuntansi Riset) 10, no. 2 (2018): 163–76.

Anggraeni, Dian, and Chaerul D. Djakman. “Slack Resources, Fenimisme Dewan, Dan Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan.” Jurnal Akuntansi Dan Keuangan Indonesia 14, no. 1 (2017): 94–118. https://doi.org/10.21002/jaki.2017.06.

Azzahra, Dwi, Bima Pratama, Iwan Fakhruddin, and Rina Mudjiyanti. “Pengaruh Penerapan Green Accounting, Karakteristik Komite Audit, Diversitas Kebangsaan Direksi Dan Gender Direksi Terhadap Pengungkapan Corporate Social Responsibility Di Perbankan.” Jurnal Akuntansi Dan Pajak, 2020.

Bana, Elan, and Imam Ghozali. “Pengaruh Diversitas Gender Dewan Komisaris Performance Sebagai Variabel Mediasi (Studi Empiris Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2017-2019).” Diponegoro Journal of Accounting 10, no. 4 (2021): 1–14.

Bandiyono, Agus, and Gerardo Dewangga. “Analisis Corporate Social Responsibility Dalam Aspek Perpajakan Dan Pengaruhnya Terhadap Penghindaran Pajak.” Jurnal Ekonomi XXV, no. 03 (2020): 431–46.

Boussaidi, Ahmed, and Mounira Hamed-sidhom. “Board ’ s Characteristics , Ownership ’ s Nature and Corporate Tax Aggressiveness : New Evidence from the Tunisian Context,” 2020. https://doi.org/10.1108/EMJB-04-2020-0030.

Budiana, Eva, and Hadri Kusuma. “The Relationship Between Gender Diversity and Tax Avoidance Practices.” International Journal of Research In Business and Social Science 11, no. 8 (2022): 241–50.

Chabachib, M, Tyana Fitriana, Hersugondo, Imang Pamungkas, and Udin. “Firm Value Improvement Strategy , Corporate Social Responsibility , and Institutional Ownership.” International Journal of Financial Research 10, no. 4 (2019). https://doi.org/10.5430/ijfr.v10n4p152.

Chang, Ming, Der Huang, Chan Ting, and Hui Chang. “Gender, Political Connection, and Tax Avoidance in China.” Theoretical Economics Letters 09, no. 08 (2019): 2839–63. https://doi.org/10.4236/tel.2019.98178.

Chen, Wanyu, Gaoguang Zhou, and Xindong Zhu. “CEO Tenure and Corporate Social Responsibility Performance.” Journal of Business Research, 2018, 1–11. https://doi.org/10.1016/j.jbusres.2018.08.018.

Choi, Daeheon, Paul Moon, Joung Choi, and Chune Chung. “Does Sustainable Corporate Governance Enhance Accounting Practice ? Evidence from the Korean Market.” Journal Sustainability, 2020.

Chouaibi, Jamel, Matteo Rossi, and Nouha Abdessamed. “The Effect of Corporate Social Responsibility Practices on Tax Avoidance: An Empirical Study in the French Context.” Competitiveness Review An International Business Journal Incorporating Journal of Global Competitiveness, 2021. https://doi.org/10.1108/CR-04-2021-0062.

Dakhli, Anissa. “Do Women on Corporate Boardrooms Have an Impact on Tax Avoidance ? The Mediating Role of Corporate Social Responsibility.” Corporate Governance, 2022. https://doi.org/10.1108/CG-07-2021-0265.

———. “The Impact of Ownership Structure on Corporate Tax Avoidance with Corporate Social Responsibility as Mediating Variable.” Journal of Financial Crime 29, no. 3 (2022): 836–52. https://doi.org/10.1108/JFC-07-2021-0152.

Damanik, Gohanna, and Totok Dewayanto. “Analisis Pengaruh Diversitas Dewan Komisaris Terhadap Corporate Social Responsibility Disclosure (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018 ).” Diponegoro Journal of Accounting 10, no. 1 (2021): 1–14.

Deegan, Craig. “Introduction: The Legitimising Effect of Social and Environmental Disclosures – a Theoretical Foundation.” Accounting, Auditing & Accountability Journal 15, no. 3 (2002): 282–311. https://doi.org/10.1108/09513570210435852.

Donovan, Gary. “Environmental Disclosures in the Annual Report: Extending the Applicability and Predictive Power of Legitimacy Theory.” Accounting, Auditing & Accountability Journal 15, no. 3 (2002): 344–71. https://doi.org/10.1108/09513570210435870.

Dowling, John, and Jeffrey Pfeffer. “Organizational Legitimacy : Social Values and Organizational Behavior.” Organizational Legitimacy: Social Values and Organizational Behavior 18, no. 1 (1975): 122–36.

Fahmi, Nuria, and Vidya Vitta Adhivina. “Do Female Commissioners Have Higher Social Responsibility? Research in Manufacturing Companies in Indonesia.” Journal of Business and Information System 1, no. 1 (2017): 9–17.

Fitri, Ari. “Pengaruh Leverage, Komisaris Independen Dan Corporate Social Responsibility Terhadap Penghindaran Pajak.” LAWSUIT Jurnal Perpajakan 3, no. 1 (2024). https://doi.org/10.30656/lawsuit.

Gonzalez, Eva, Jennifer Ferrero, and Emma Meca. “Does Corporate Social Responsibility Affect Tax Avoidance: Evidence from Family Firms.” Corporate Social Responsibility and Environmental Management 26, no. 4 (2019): 819–31. https://doi.org/10.1002/csr.1723.

Gunawan, Elissa Virginia, Dedhy Sulistiawan, and M Sc. “Pengaruh Karakteristik Dewan Komisaris Terhadap Aggressive Tax Planning Pada Perusahaan Yang Terdaftar Di BEI Periode 2013-2015.” Jurnal Ilmiah Mahasiswa Universitas Surabaya 7, no. 1 (2018): 407–31.

Hoseini, Mohammadreza, and Mahdi Gerayli. “The Presence of Women on the Board and Tax Avoidance: Evidence from Tehran Stock Exchange.” International Journal of Finance and Managerial Accounting 3, no. 9 (2018): 53–62.

Hoseini, Mohammadreza, Mehdi Gerayli, and Hasan Valiyan. “Demographic Characteristics of the Board of Directors’ Structure and Tax Avoidance: Evidence from Tehran Stock Exchange.” International Journal of Social Economics 46, no. 2 (2018): 199–212. https://doi.org/10.1108/IJSE-11-2017-0507.

Hudha, Bill, and Dwi Utomo. “Pengaruh Ukuran Dewan Direksi, Komisaris Independen, Keragaman Gender, Dan Kompensasi Eksektif Terhadap Penghindaran Pajak Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2017-2019).” Diponegoro Journal of Accounting 10, no. 1 (2021): 1–10.

Issa, Ayman, and Hong Fang. “The Impact of Board Gender Diversity on Corporate Social Responsibility in the Arab Gulf States.” Gender in Management: An International Journal, 2019. https://doi.org/10.1108/GM-07-2018-0087.

Jarboui, Anis, Maali Saad, and Rakia Riguen. “Tax Avoidance: Do Board Gender Diversity and Sustainability Performance Make a Difference?” Journal of Financial Crime 27, no. 4 (2020): 1389–1408. https://doi.org/10.1108/JFC-09-2019-0122.

Jensen, Michael, and William Meckling. “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure.” Economic Analysis of the Law, 1976, 162–76.

Kachouri, Maali, Bassem Salhi, and Anis Jarboui. “The Impact of Gender Diversity on The Relationship Between Managerial Entrenchment and Corporate Social Responsibility: Evidence from UK Companies.” Journal of Global Responsibility 11, no. 3 (2020): 197–217. https://doi.org/10.1108/JGR-09-2019-0084.

Kamul, Imora, and Ernie Riswandari. “Pengaruh Gender Diversity Dewan, Ukuran Dewan Komisaris, Komisaris Independen, Komite Audit Dan Konsentrasi Kepemilikan Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia).” Jurnal Akuntansi Berkelanjutan Indonesia 4, no. 2 (2021): 218–38.

Khan, Mozaffar, Suraj Srinivasan, and Liang Tan. “Institutional Ownership and Corporate Tax Avoidance: New Evidence.” Accounting Review 92, no. 2 (2017): 101–22. https://doi.org/10.2308/accr-51529.

Kinanti, Syahfira, Pratana Midiastuty, Eddy Suranta, and Danang Putra. “The Effect of Concentrated Ownership on Tax Avoidance : CSR Mediates or Moderates.” Ilomata International Journal of Tax & Accounting 5, no. 1 (2024): 44–59.

Kovermann, Jost, and Patrick Velte. “The Impact of Corporate Governance on Corporate Tax Avoidance—A Literature Review.” Journal of International Accounting, Auditing and Taxation 36 (2019). https://doi.org/10.1016/j.intaccaudtax.2019.100270.

Lajmi, Azhaar, and Yab Mdallelah. “The Impact of Internal Corporate Governance Mechanisms on Audit Report Lag: Evidence from Tunisian Listed Companies.” EuroMed Journal of Business 17, no. 4 (2021): 619–33. https://doi.org/10.1108/EMJB-05-2021-0070.

Lau, Chung, Yuan Lu, and Qiang Liang. “Corporate Social Responsibility in China : A Corporate Governance Approach Corporate Social Responsibility in China : A Corporate Governance Approach.” Journal of Business Ethics 136, no. 1 (2016): 73–87. https://doi.org/10.1007/sl0551-014-2513-0.

Luxmawati, Friska, and Febrina Nafasati. “The Effect of Corporate Social Responsibility (CSR) Disclosure on Tax Avoidance With Gender as Moderating Variable in Mining Companies.” Economics & Business Solutions Journal 4, no. 1 (2020): 49–60.

Mala, Nisrina Nuril, and M Didik Ardiyanto. “Pengaruh Diversitas Gender Dewan Direki Terhadap Penghindaran Pajak (Tudi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2014-2018).” Diponegoro Journal of Accounting 10, no. 1 (2021): 1–11.

Marhabhan, Jauzaa. “Pengaruh Corporate Social Responsibility Dan Leverage Terhadap Tax Avoidance Perusahaan (Studi Pada Perusahaan BUMN Yang Terdaftar Di BEI ),” 2018, 1–17.

Nur’aini, Dwi, and Sherlita Erly. “Pengaruh Corporate Governance Terhadap Tax Avoidance.” Jurnal Ilmiah Akuntansi Dan Keuangan 5, no. 7 (2023). https://doi.org/10.34208/mia.v10i1.20.

Nurleni, Nurleni, and Darmawati. “The Effect of Managerial and Institutional Ownership on Corporate Social Responsibility Disclosure.” International Journal of Law and Management, 2018. https://doi.org/10.1108/IJLMA-03-2017-0078.

Olanisebe, Moses, Hannatu Ahmad, and Muhammad Liman. “Institutional Ownership and Tax Avoidance of Listed Companies in Nigeria: The Mediating Effect of Profitability.” Fouye Journal of Accounting and Management 6, no. 1 (2023).

Oyenike, Oyeleke, and Erin Olayinka. “Female Directors and Tax Aggressiveness of Listed Banks in Nigeria.” 3rd International Conference on African Development Issues, 2016, 293–99.

Panjaitan, Esther, and Susi Mulyani. “Dampak Keberadaan Dewan Direksi Wanita Dan Sales Growth Terhadap Tax Avoidance Dengan Moderasi Capital Intensity.” Prosiding Seminar Nasional, 2020, 1–9.

Pertiwi, Dian, Wahyu Anggraeni, and Sigit Kurnianto. “The Effect of Board Size and Female Directors on Tax Avoidance” 13, no. 8 (2020): 1127–41.

Pratama, Putra, and Farah Margaretha Leon. “The Effect of Institutional Ownership and CSR as Mediating Variables on Tax Avoidance on Conventional Banks in Indonesia.” International Journal of Science and Management Studies (IJSMS) 5, no. 6 (2022): 178–85. https://doi.org/10.51386/25815946/ijsms-v5i6p118.

Rahman, Beni, and Charoline Cheisviyanny. “Pengaruh Kualitas Pengungkapan Corporate Social Responsibility, Gender Dewan Direksi Dan Gender Dewan Komisaris Terhadap Tax Aggresive.” Jurnal Eksplorasi Akuntansi 2, no. 2 (2020): 2740–56.

Rakia, Riguen, Maali Kachouri, and Anis Jarboui. “The Moderating Effect of Women Directors on The Relationship Between Corporate Social Responsibility and Corporate Tax Avoidance? Evidence from Malaysia.” Journal of Accounting in Emerging Economies, no. 1991 (2021). https://doi.org/10.1108/JAEE-01-2021-0029.

Sari, Lie, and Agustinus Adiwibowo. “Pengaruh Corporate Social Responsibility Terhadap Penghindaran Pajak Perusahaan.” Diponegoro Journal of Accounting 6, no. 4 (2017): 1–13.

Setiawan, Doddy, Ratna Hapsari, and Anas Wibawa. “Dampak Karakteristik Dewan Direksi Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Di Indonesia.” Jurnal Ilmiah Manajemen VIII, no. 1 (2018): 1–15.

Solimene, Silvia, Daniela Coluccia, and Stefano Fontana. “Gender Diversity on Corporate Boards: An Empirical Investigation of Italian Listed Companies.” Palgrave Communications 3, no. 1 (2017): 1–7. https://doi.org/10.1057/palcomms.2016.109.

States, Arab Gulf. “The Impact of Board Gender Diversity on Corporate Social Responsibility in the The Impact of Board Gender Diversity on Corporate Social Responsibility in the Arab Gulf States . Ayman Issa and Hongxing Fang Introduction,” no. April 2019 (2023). https://doi.org/10.1108/GM-07-2018-0087.

Suchman, Mark. “Managing Legitimacy : Strategic and Institutional Approaches.” Academy of Management Review 20, no. 3 (1995): 571–610.

Suripto, Suripto. “Corporate Social Responsibility and Creating Shared Value: A Preliminary Study From Indonesia.” International Journal of Contemporary Accounting 1, no. 1 (2019): 23–36. https://doi.org/10.25105/ijca.v1i1.5183.

Susy, and Nunung Nuryani. “Pengaruh Peran Perempuan Sebagai Dewan Komisaris Dan Dewan Direksi Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019,” 2022, 1–15.

Tanihatu, Arthur. “Pengaruh Struktur Kepemilikan Saham Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (CSR) (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI).” Jurnal Maneksi, no. 1 (2018): 6–11.

Tanujaya, Kennardi, and Elva Anggreany. “Hubungan Dewan Direksi, Keberagaman Gender Dan Kinerja Berkelanjutan Terhadap Penghindaran Pajak.” Jurnal Ilmiah Akuntansi Dan Keuangan 4, no. 5 (2021): 1648–66. https://doi.org/10.32670/fairvalue.v4i5.754.

Tasya, Nadia Dwi, and Charoline Cheisviyanny. “Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan.” Jurnal Eksplorasi Akuntansi 1, no. 3 (2019): 1033–50. https://doi.org/10.24036/jea.v1i3.126.

Utami, Andini. “Pengaruh Kepemilikan Institusional , Kepemilikan Manajerial , Ukuran Direksi , Proporsi Dewan Komisaris Independen Dan Komite Audit Terhadap Penghindaran Pajak.” Jurnal Ilmiah Ilmu Pendidikan 6, no. 6 (2023): 4288–4302.

Vacca, Andrea, Antonio Iazzi, Demetris Vrontis, and Monica Fait. “The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies.” Sustainability Journal 12, no. 5 (2020). https://doi.org/10.3390/su12052007.

Wardani, Dewi, and Ratri Purwaningrum. “Pengaruh Karakteristik Perusahaan Dan Corporate Social Responsibility Terhadap Penghindaran Pajak.” JRAK 14, no. 1 (2018): 1–13.

Widuri, Retnaningtyas, Prilly Tjahjono, Viana Aditama, Felicia, and Miracle Fudianto. “Female Board Membership and Sustainability: Can They Mitigate Tax Avoidance in Indonesia and Malaysia?” Advances in Economics, Business and Management Research, 2020, 296–304. https://doi.org/10.2991/aebmr.k.201212.042.

Yani, Ni Putu, and I Dewa Suputra. “Pengaruh Kepemilikan Asing, Kepemilikan Institusional Dan Leverage Terhadap Pengungkapan Corporate Social Responsibility.” E-Jurnal Akuntansi, 2020, 1196–1207.

Yasser, Qaiser, Abdullah Al Mamun, and Irfan Ahmed. “Corporate Social Responsibility and Gender Diversity: Insights from Asia Pacific.” Corporate Social Responsibility and Environmental Management, 2017. https://doi.org/10.1002/csr.1400.

Yusuf, Yulia, Aulia Rahman, and Endang Mardiati. “Determinan Pengungkapan CSR Dan Pengaruhnya Terhadap Nilai Perusahaan.” Jurnal Bisnis Dan Manajemen 4, no. 2 (2017): 197–216.

Zainuddin, Zainuddin, and Anfas Anfas. “The Effect Of Profitability , Leverage , Institutional Ownership And Capital Intensity On Tax Avoidance In Indonesia Stock Exchange.” Journal of Economic, Public, and Accounting (JEPA) 3, no. 2 (2021): 85–102. https://doi.org/10.31605/jepa.v3i2.918.

Zeng, Tao. “Relationship Between Corporate Social Responsibility and Tax Avoidance : International Evidence.” Social Responsibility Journal, 2018. https://doi.org/10.1108/SRJ-03-2018-0056.