E-Jurnal Akuntansi TSM

PENGARUH CSR, KONEKSI POLITIK, RISIKO PERUSAHAAN, DAN FAKTOR LAINNYA TERHADAP AGRESIVITAS PAJAK

2025-02-03T13:58:23+07:00

This research aims to obtain empirical evidence regarding the influence of independent variables, namely capital intensity, inventory intensity, corporate social responsibility, audit committee, independent board of commissioners, company size, firm risk, political connections, debt levels, and profitability on the dependent variable, namely tax aggressiveness. The objects used in this research are companies with industrial categories in the form of consumer cyclicals and consumer non-cyclicals which are listed on the Indonesia Stock Exchange (BEI). The research period is three years, namely from 2020 to 2022. The sample used in this research was 55 companies or 165 data obtained using the purposive sampling method. Data were analyzed using multiple regression analysis. The results of this research show that the variables of company size and profitability influence tax aggressiveness. On the other hand, the variables capital intensity, inventory intensity, corporate social responsibility, audit committee, independent board of commissioners, company risk, political connections and debt levels have no influence on tax aggressiveness. Companies use CSR to gain a positive image in society, so that companies will not care about the tax burden that must be paid. Whether small or large, the tax burden is not a problem as long as the company has legitimacy from stakeholders. This means that corporate social responsibility has no effect on tax aggressiveness.

PENGARUH KOMITE AUDIT DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PRAKTIK PENGHINDARAN PAJAK PERUSAHAAN

2025-02-17T15:39:40+07:00

The function of audit committee is to avoid deviant actions related to financial reports, including minimizing tax avoidance practices in companies. Corporate social responsibility with the audit committee which has a role in increasing responsibility for the social environment so as to prevent tax avoidance. This research aims to find empirical evidence regarding the influence of the audit committee and corporate social responsibility on tax avoidance practices. The research sample was 114 observations of consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. This research uses linear regression for its analysis. The research results show that the audit committee and corporate social responsibility simultaneously influence tax avoidance practices. Partially, it shows that the audit committee has an influence on tax avoidance practices, while corporate social responsibility has no effect on tax avoidance practices. The lack influence of corporate social responsibility on tax avoidance practices is due to the pandemic which has caused companies to focus on operational activities rather than social activities.

ANALYZING THE EFFECT OF TAX CHANGES ON K-POP MERCHANDISE BUYING DECISION

2025-03-05T11:46:00+07:00

This study examines the impact of changes in tax regulations on K-Pop fans' purchasing decisions, addressing a research gap by exploring the relationship between taxation and fan behavior, which is typically analyzed from management and marketing perspectives. With Indonesia being one of the countries with the highest number of K-Pop fans, their purchasing behavior may be influenced by tax-related, psychological, and emotional factors, particularly in response to recent tax regulation changes. Using mental accounting theory, this research investigates how fanatical behavior influences purchasing decisions, often leading to economically irrational choices. A survey method was employed, targeting university students in Padang, and multiple linear regression analysis was used for data interpretation. The findings reveal that changes in VAT rates and tax treaties do not significantly affect purchasing decisions, whereas changes in the import duty threshold positively influence the purchase of K-Pop merchandise. These insights provide a deeper understanding of how tax regulations shape consumer behavior, particularly within niche fandom markets.