Pengaruh Dewan Direksi Wanita, Sifat Narsisme CEO, Dan Corporate Social Responsibility Terhadap Tax Avoidance Dengan Good Corporate Governance Sebagai Pemoderasi
Abstract
Riset ini bertujuan untuk menganalisis pengaruh dewan direksi wanita, sifat narsisme CEO, dan corporate social responsibility (CSR) terhadap tax avoidance, dengan good corporate governance (GCG) sebagai variabel pemoderasi. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik analisis regresi Moderated Regression Analysis (MRA). Sampel penelitian terdiri dari 102 perusahaan yang dipilih melalui metode purposive sampling. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan BEI 2018-2023. Hasil penelitian menunjukkan dewan direksi wanita, variabel CSR berpengaruh signifikan positif terhadap tax avoidance, sedangkan variabel sifat narsisme CEO berpengaruh signifikan negatif. Dari hasil uji MRA telah dihasilkan kesimpulan bahwa GCG mampu memoderasi hubungan variabel dewan direksi wanita dan juga variabel CSR terhadap tax avoidance, namun GCG tidak mampu memoderasi hubungan sifat narsisme CEO terhadap tax avoidance. Temuan ini memberikan kontribusi terhadap literatur mengenai perilaku penghindaran pajak serta pentingnya peran tata kelola perusahaan yang baik dalam menekan praktik-praktik yang tidak etis di lingkungan korporasi.
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Febriyanto, F. C., & Laurensius. 2022. Pengaruh Financial Distress Dan Prudence Terhadap Penghindaran Pajak Dengan Good Corporate Governance Sebagai Variabel Moderasi. Fortunate, 2 No.1.
Fen, S., & Riswandari, E. 2019. Effect Of Executive Compenastion, Representatives Of Female CFO, Institutional Ownership And Company Sizes On Tax Agressivity Measures. In Economics and Accounting Journal (Vol. 2, Issue 2).
Fitrifiani, F., & Oktris, L. 2023. The Effect of Profitability, Public Ownership and Fiscal Loss Compensation on Tax Avoidance Moderated by Audit Quality. Economics and Sociology, 17(1), 9–20. https://doi.org/10.14241/2061-789X.2022/15-1/1
Gumelar, A. M. 2022. Pengaruh Profitabilitas, Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Tax Avoidance Dengan Good Corporate Governance Sebagai Variabel Moderasi. Jurnal Riset Bisnis, 5(2), 190–210.
Hamdani, R., & Helmy, H. 2023. Pengaruh Corporate Social Responsibility terhadap Penghindaran Pajak dengan Kepemilikan Institusional sebagai Moderasi. Jurnal Eksplorasi Akuntansi, 5(3), 1192–1205. https://doi.org/10.24036/jea.v5i3.871
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Harymawan, I., Anridho, N., Minanurohman, A., Ningsih, S., Kamarudin, K. A., & Raharjo, Y. 2023. Do more masculine-faced CEOs reflect more tax avoidance? Evidence from Indonesia. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2171644
Hermi, H., & Petrawati, P. 2023. The Effect of Management Compensation, Thin Capitalization And Sales Growth on Tax Avoidance With Institutional Ownership As Moderation. Media Riset Akuntansi, Auditing & Informasi, 23(1), 1–14. https://doi.org/10.25105/mraai.v23i1.16790
Hilmi, M. F., Amalia, S. N., Amry, Z., & Setiawati, S. 2022. Pengaruh Dewan Komisaris Independen, Komite Audit, Leverage dan Intensitas Modal Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017. Owner, 6(4), 3533–3540. https://doi.org/10.33395/owner.v6i4.1178
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Published
2025-09-08
How to Cite
Wicaksono, B., Aini, N., & Zainuddin, A. (2025). Pengaruh Dewan Direksi Wanita, Sifat Narsisme CEO, Dan Corporate Social Responsibility Terhadap Tax Avoidance Dengan Good Corporate Governance Sebagai Pemoderasi. Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 18(2), 254-263. https://doi.org/https://doi.org/10.58431/jumpa.v18i2.337
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