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Penghindaran pajak (tax avoidance) dan corporate social responsibility: literatur review sebelum dan sesudah tax amnesty
Abstract
Penelitian ini bertujuan untuk melihat Corporate Social Responsibility dijadikan sebagai alat dalam melakukan penghindaran pajak. Penelitian ini menggunakan metode literature review dengan meninjau secara empiris beberapa penelitian. Penelitian ini selain menggunakan literature review melakukan wawancara dengan praktisi untuk melihat fenomena yang terjadi. Penentuan literature review menggunakan beberapa penelitian sebelum dan sesudah dilakukan program tax amnesty. Hasil penelitian ini menunjukkan sebelum dan sesudah tax amnesty program csr tidak memberikan signifikan positif melakukan penghindaran pajak. Hal ini dapat ditunjukkan bahwa sebenarnya dengan perusahaan taat dalam membayar pajak hal itu secara eksplisit menyiratkan bahwa perusahaan juga melakukan program CSR karena taat pada pemerintah dengan membayar pajak dan pajaknya dapat digunakan untuk kepentingan masyrakat. Penghindaran pajak memang masih beberapa kali terjadi melalui program CSR sebelum adanya program tax amnesty dikarenakan ingin mendapatkan “recorvery” atas biaya yang telah dikeluarkan untuk CSR sehingga tujuan profitable bagi perusahaan dapat terpenuhi dan masih ada sering terjadi di beberapa penelitian empiris, tetapi setelah tax amnesty sudah mulai jarang terlihat adanya melakukan penghindaran pajak walaupun masih ada melakukan itu dengan maksud melakukan manajemen laba.
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DOI: https://doi.org/10.30872/jinv.v19i2.13217
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