Peran Kepemilikan Manajerial dalam Praktik CSR Terhadap Penghindaran Pajak
DOI:
https://doi.org/10.37385/ceej.v6i3.8626Keywords:
Kepemilikan Manajerial, CSR, Penghindaran PajakAbstract
Artikel ini bertujuan untuk mengevaluasi dan menelaah data terkait dampak kepemilikan terhadap hubungan antara praktik pengungkapan tanggung jawab sosial dan lingkungan perusahaan dengan tarif efektif pajak pada korporasi yang beroperasi di kawasan ASEAN. Penelitian ini mengadopsi pendekatan kuantitatif dengan memanfaatkan data sekunder. Sebanyak 81 perusahaan dijadikan sampel penelitian yang dipilih melalui metode purposive sampling. Dalam studi ini, variabel terikat yang dianalisis adalah praktik penghindaran pajak, sedangkan variabel bebas dan moderasi yang diamati mencakup praktik tanggung jawab sosial perusahaan (CSR) serta kepemilikan manajerial. Temuan dari penelitian ini mengindikasikan bahwa pengungkapan sosial dan lingkungan memiliki pengaruh negatif terhadap kecenderungan perusahaan dalam menghindari pajak. Di sisi lain, kepemilikan manajerial terbukti tidak memberikan dampak yang signifikan terhadap praktik penghindaran pajak. Selain itu, kepemilikan manajerial juga tidak memperkuat atau memperlemah hubungan antara praktik pengungkapan sosial dan lingkungan dengan penghindaran pajak.
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