Tax Avoidance di Indonesia: Analisis Peran Corporate Governance, Corporate Social Responsibility, dan Direksi Perempuan

Dwi Fionasari; Rama Gita Suci; Annie Mustika Putri; Rudi Syaf Putra; Muhammad Luthfi Iznillah

doi:10.37859/jae.v15i2.10540

Authors

Dwi Fionasari Universitas Muhammadiyah Riau
Rama Gita Suci Universitas Muhammadiyah Riau
Annie Mustika Putri Universitas Muhammadiyah Riau
Rudi Syaf Putra Universitas Muhammadiyah Riau
Muhammad Luthfi Iznillah Politeknik Negeri Bengkalis

DOI:

https://doi.org/10.37859/jae.v15i2.10540

Keywords: Tax avoidance, GCG, CSR, Female Director

Abstract

Penelitian ini bertujuan menguji secara empiris pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap tax avoidance pada perusahaan energi di Indonesia, serta menilai peran moderasi direksi wanita. Isu ini relevan karena sektor energi merupakan industri strategis yang memiliki tingkat eksposur pengawasan tinggi, namun tetap rentan terhadap praktik penghindaran pajak. Penelitian ini menggunakan 88 sampel pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan pendekatan kuantitatif melalui Moderated Regression Analysis (MRA) pada perusahaan energi yang terdaftar di Bursa Efek Indonesia, penelitian ini menemukan bahwa GCG dan CSR terbukti signifikan menekan praktik tax avoidance. Namun, direksi wanita tidak menunjukkan kemampuan memoderasi hubungan tersebut. Temuan ini menegaskan bahwa kekuatan tata kelola dan integrasi CSR jauh lebih menentukan perilaku perpajakan korporasi dibandingkan keberadaan struktur direksi perempuan yang jumlahnya belum mencapai nilai minimum. Hasil penelitian memberikan implikasi penting bagi regulator dalam memperkuat kebijakan transparansi dan kepatuhan pajak.

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