Exploring CSR Disclosure and Tax Avoidance: Profitability as a Moderating Variable in Indonesian Manufacturing Firms
Abstrak
Purpose: The study aims to provide empirical evidence on the relationship between Corporate Social Responsibility (CSR) disclosure and tax avoidance, while examining profitability as a moderating variable. By focusing on manufacturing companies listed on the Indonesia Stock Exchange (IDX), the research seeks to clarify whether CSR practices can reduce aggressive tax behavior regardless of financial performance.
Method: The research employs a quantitative approach using purposive sampling to select 37 manufacturing firms from the IDX. CSR disclosure is measured through the Global Reporting Initiative (GRI) G4 guidelines, tax avoidance is proxied by the Effective Tax Rate (ETR), and profitability is assessed using Return on Assets (ROA). This methodological framework ensures consistency in evaluating the interaction among the variables.
Findings: The results reveal that CSR disclosure significantly influences tax avoidance, with higher CSR transparency linked to lower levels of tax avoidance practices. However, profitability does not moderate this relationship. Whether firms achieve high or low profitability, CSR disclosure consistently affects tax avoidance behavior.
Implication: These findings highlight important implications for regulators and corporate managers. Strengthening CSR reporting can serve as an effective mechanism to curb tax avoidance, independent of profitability levels. This suggests that ethical responsibility embedded in CSR may outweigh financial incentives in shaping tax behavior.
Originality: The originality of this study lies in its focus on Indonesian manufacturing firms and its integration of profitability as a moderating factor. By demonstrating that profitability does not alter the CSR–tax avoidance relationship, the research contributes novel insights to the literature and encourages further exploration of other moderating variables.
##plugins.generic.usageStats.downloads##
Referensi
Adzroo, N. U., & Suryaningrum, D. H. (2023). Pengaruh Leverage, Likuiditas, Profitabilitas, Sales Growth, Good Corporate Governance dan Corporate Social Responsibility Terhadap Financial Distress pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019. Jurnal Ilmiah Wahana Akuntansi, 18(1), 128–150. https://doi.org/10.21009/10.21009/wahana.18.018
Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 22, 2018.
Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Boston: Pitman.
Hadi, N. (2018). Corporate Social Responsibility Edisi 2. Yogyakarta: Graha Ilmu.
Hidayat, K., Ompusunggu, A. P., & Suratno, H. (2016). Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Insentif Pajak Sebagai Pemoderasi (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di BEI). Jurnal Ilmiah Akuntansi Fakultas Ekonomi, 2(2), 39–58.
Huseynov, F., & Klamm, B. K. (2012). Tax avoidance, tax management, and corporate social responsibility. Journal of Corporate Finance, 18(4), 804–827. https://doi.org/10.1016/j.jcorpfin.2012.06.005.
Irawan, Y., Sularso, H., & Farida, Y. N. (2017). Analisis Atas Penghindaran Pajak (Tax Avoidance)
Pada Perusahaan Property Dan Real Estate Di Indonesia. SAR (Soedirman Accounting Review) : Journal of Accounting and Business, 2(2), 114.
Klaus E. Meyer, Caleb H. Tse, (2025). Organizational legitimacy as a core concept for theorizing on business in emerging economies, International Business Review, Volume 34, Issue 4, 102447. https://doi.org/10.1016/j.ibusrev.2025.102447.
Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 31(1), 86–108. https://doi.org/10.1016/j.jaccpubpol.2011.10.006.
Mahajan, R., Weng Marc Lim, Monica Sareen, Satish Kumar, & Rajat Panwar, (2023). Stakeholder theory, Journal of Business Research, Volume 166, 2023,114104. https://doi.org/10.1016/j.jbusres.2023.114104.
Mardikanto, T. (2018). CSR (Corporate Social Responsibility) Tanggung Jawab Sosial Korporasi. Bandung: Alfabeta.
Meyer, J., Rowan, B. & Mohammed, O. (Winter 2023). Institutionalized Organizations: Formal Structure as Myth and Ceremony. Omran, 11 (43), 107-133. https://omran.dohainstitute.org/en/043/Pages/art05.aspx.
Network, T. J. (2019). Ashes to Ashes: How British American Tobacco Avoids Taxes in Low and Middle Income Countries, Diakses 19 Desember 2025. https://www.taxjustice.net/ashes-to-ashes-how-british-americantobacco-avoids-taxes-in-low-and-middle-income-countries.
Ningrum, A. K., Suprapti, E., & Hidayat Anwar, A. S. (2018). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance Dengan Gender Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016). BALANCE: Economic, Business, Management and Accounting Journal, 15(01).
Pradipta, D. H., & Supriyadi. (2015). Pengaruh Corporate Social Responsibility (CSR), Profitabilitas, Leverage, dan Komisaris Independen Terhadap Praktik Penghindaran Pajak. Kompartemen Jurnal Ilmiah Akuntansi, XV(1), 1–25.
Purwanto, A. (2011). Pengaruh Tipe Industri, Ukuran Perusahaan, Profitabilitas Terhadap Corporate Social Responsibility. Jurnal Akuntansi dan Auditing, 8(1), 12–29.
Rashid Zaman (2024), When corporate culture matters: The case of stakeholder violations, The British Accounting Review, Volume 56, Issue 1, 101188. https://doi.org/10.1016/j.bar.2023.101188.
Sandra, M. Y. D., & Anwar, A. S. H. (2018). Pengaruh Corporate Social Responsibility Dan Capital Intensity Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI). Jurnal Akademi Akuntansi, 2(1), 227–249.
Santoso, I., & Ning Rahayu. (2013). Corporate Tax Management : Mengupas Upaya Pajak Perusahaan Secara Konseptual. Jakarta: Ortax.
Sari, L. L. P., & Adiwibowo, A. S. (2017). Pengaruh Corporate Social Responsibility Terhadap Penghindaran Pajak Perusahaan. Diponegoro Journal of Accounting, 6(4), 111–123.
Tjondro, E., Widuri, R., & Maria Katopo, J. (2016). Kualitas Corporate Social Responsibility dan Penghindaran Pajak dengan Kinerja Laba Sebagai Moderator. Jurnal Akuntansi dan Keuangan, 18(2), 105–118.
Wiguna, I. P. P., & Jati, I. K. (2017). Pengaruh Corporate Social Responsibility , Preferensi Risiko Eksekutif , Dan Capital Intensity Pada Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana, 21, 418–446.
Zsazya. (2019). Agresivitas Pajak, Simak Pemahaman dan Risikonya di Sini. Diambil 14 April 2025, dari Online Pajak website: https://www.online-pajak.com/agresivitas-pajak.
##submission.copyrightStatement##
##submission.license.cc.by4.footer##
