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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK OLEH: AYU DHAYINTHA SARWENDAH 3203011051 JURUSAN AKUNTANSI FAKULTAS BISNIS UNIVERSITAS KATOLIK WIDYA MANDALA SURABAYA 2014

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Page 1: PENGARUH CORPORATE SOCIAL RESPONSIBILITY … · corporate social responsibility, agresivitas pajak . xiii ABSTRACT ... social responsibility to corporate tax aggressiveness. The

PENGARUH CORPORATE SOCIAL

RESPONSIBILITY TERHADAP

AGRESIVITAS PAJAK

OLEH:

AYU DHAYINTHA SARWENDAH

3203011051

JURUSAN AKUNTANSI

FAKULTAS BISNIS

UNIVERSITAS KATOLIK WIDYA MANDALA

SURABAYA

2014

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i

PENGARUH CORPORATE SOCIAL RESPONSIBILITY

TERHADAP AGRESIVITAS PAJAK

SKRIPSI

Diajukan kepada

FAKULTAS BISNIS

UNIVERSITAS KATOLIK WIDYA MANDALA SURABAYA

Untuk Memenuhi Sebagian Persyaratan

Memperoleh Gelar Sarjana Ekonomi

Jurusan Akuntansi

OLEH:

AYU DHAYINTHA SARWENDAH

3203011051

JURUSAN AKUNTANSI

FAKULTAS BISNIS

UNIVERSITAS KATOLIK WIDYA MANDALA

SURABAYA

2014

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ii

PERNYATAAN KEASLIAN KARYA ILMIAH dan

PERSETUJUAN PUBLIKASI KARYA ILMIAH

Demi perkembangan ilmu pengetahuan, saya sebagai mahasiswa

Unika Widya Mandala Surabaya:

Saya yang bertanda tangan di bawah ini:

Nama : Ayu Dhayintha Sarwendah

NRP : 3203011051

Judul Skripsi : Pengaruh Corporate Social Responsibility

Terhadap Agresivitas Pajak

Menyatakan bahwa tugas akhir skripsi ini adalah ASLI karya tulis

saya. Apabila terbukti karya ini merupakan plagiarism, saya bersedia

menerima sanksi yang akan diberikan oleh Fakultas Bisnis

Universitas Katolik Widya Mandala Surabaya. Saya menyetujui pula

bahwa karya tulis ini dipublikasikan/ditampilkan di internet atau

media lain (digital library Perpustakaan Unika Widya Mandala

Surabaya) untuk kepentingan akademik sebatas sesuai dengan

Undang-undang Hak Cipta.

Demikian pernyataan keaslian dan persetujuan publikasi karya

ilmiah ini saya buat dengan sebenarnya.

Surabaya,

Yang menyatakan

(Ayu Dhayintha Sarwendah)

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iii

HALAMAN PERSETUJUAN

SKRIPSI

PENGARUH CORPORATE SOCIAL RESPONSIBILITY

TERHADAP AGRESIVITAS PAJAK

Oleh:

AYU DHAYINTHA SARWENDAH

3203011051

Telah Disetujui dan Diterima dengan Baik

Untuk Diajukan Kepada Tim Penguji

Pembimbing I,

Ronny Irawan, SE., M.SI., AK.,QIA., BKP.

Tanggal:

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iv

HALAMAN PENGESAHAN

Skripsi yang ditulis oleh: Ayu Dhayintha S NRP 3203011051

Telah diuji pada tanggal 20 Januari 2015 dan dinyatakan lulus oleh

Tim Penguji

Ketua Tim Penguji:

Dr. Lodovikus Lasdi, MM., AK

Mengetahui:

Dekan, Ketua Jurusan,

Dr. Lodovikus Lasdi, MM., AK Ariston Oki, SE., MA., AK., BAP

NIK. 321.99.0370 NIK. 321.03.0566

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v

KATA PENGANTAR

Puji syukur kepada Tuhan Yang Maha Esa atas segala berkat

dan karunia-Nya sehingga penulis dapat menyelesaikan skripsi yang

berjudul “Pengaruh Corporate Social Responsibility Terhadap

Agresivitas Pajak” dengan lancer dan tepat waktu. Penyusunan

skripsi ini bertujuan untuk memenuhi salah satu syarat mencapai

gelar sarjana Jurusan Akuntansi di Fakultas Bisnis Universitas

Katolik Widya Mandala Surabaya.

Penulis menyadari bahwa dalam menyelesaikan skripsi ini

tidak terlepas dari usaha, dukungan serta bantuan dari berbagai

pihak, khususnya bimbingan serta waktu yang telah disediakan

sehingga terselesaikannya skripsi ini. Oleh karena itu, dalam

kesempatan ini penulis mengucapkan terima kasih sebesar-besarnya

kepada:

1. Dr. Lodovikus Lasdi, MM., AK. selaku Dekan Fakultas

Bisnis Universitas Katolik Widya Mandala Surabaya.

2. Ariston Oki, SE., MA., AK., BAP. selaku Ketua Jurusan

Akuntansi Fakultas Bisnis Universitas Katolik Widya

Mandala Surabaya.

3. Ronny Irawan, SE., M.SI., AK.,QIA., BKP. selaku Dosen

Pembimbing yang sabar dan bersedia meluangkan waktu

untuk memberikan bimbingan, saran dan pengarahan dalam

penyusunan skripsi ini hingga selesai.

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vi

4. Bernadetta Diana Nugraheni, SE., M.SI., QIA. selaku Dosen

Wali atas pengarahannya selama perwalian.

5. Segenap Dosen Fakultas Bisnis Universitas Katolik Widya

Mandala Surabaya untuk ilmu bermanfaat yang telah

diajarkan, serta seluruh staf Fakultas Bisnis Universitas

Katolik Widya Mandala Surabaya atas bantuannya selama

proses perkuliahan.

6. Seluruh keluarga besar yang senantiasa memberikan doa,

dukungan, dan motivasi yang tiada henti sehingga skripsi ini

dapat terselesaikan dengan lancar.

7. Teman-teman yang senantiasa membantu dan memotivasi

sehingga skripsi ini dapat terselesaikan dengan lancar.

8. Pihak-pihak lain yang tidak dapat penulis sebutkan satu-

persatu yang telah membantu penulis terutama dalam proses

penyusunan skripsi ini.

Penulis menyadari bahwa penelitian ini masih jauh dari

sempurna. Oleh karena itu, kritik dan saran yang membangun sangat

penulis harapkan untuk hasil penelitian yang lebih baik lagi di masa

mendatang. Terimakasih.

Surabaya, 28 November 2014

Penulis

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vii

DAFTAR ISI

Halaman

HALAMAN JUDUL ........................................................................... i

SURAT PERNYATAAN KEASLIAN KARYA ILMIAH ............... ii

HALAMAN PERSETUJUAN ......................................................... iii

HALAMAN PENGESAHAN ........................................................... iv

KATA PENGANTAR ........................................................................ v

DAFTAR ISI .................................................................................. viii

DAFTAR TABEL ............................................................................. ix

DAFTAR GAMBAR .......................................................................... x

DAFTAR LAMPIRAN ..................................................................... xi

ABSTRAK ....................................................................................... xii

BAB 1. PENDAHULUAN

1.1. Latar Belakang Masalah .......................................................... 1

1.2. Perumusan Masalah ................................................................. 6

1.3. Tujuan Penelitian ..................................................................... 6

1.4. Manfaat Penelitian ................................................................... 6

1.5. Sistematika Penulisan .............................................................. 7

BAB 2. TINJAUAN PUSTAKA

2.1. Penelitian Terdahulu ................................................................ 9

2.2. Landasan Teori ...................................................................... 11

2.3. Pengembangan Hipotesis ....................................................... 21

2.4. Model Analisis ....................................................................... 23

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viii

BAB 3. METODE PENELITIAN

3.1. Desain Penelitian ................................................................... 24

3.2. Identifikasi Variabel, Definisi Operasional dan Pengukuran

Variabel ........................................................................................ 24

3.3. Jenis dan Sumber Data .......................................................... 27

3.4. Metode Pengumpulan Data ................................................... 27

3.5. Populasi, Sampel dan Teknik Pengambilan Sampel .............. 28

3.6. Teknik Analisis Data ............................................................. 29

BAB 4. ANALISIS DAN PEMBAHASAN

4.1. Karakteristik Obyek Penelitian .............................................. 34

4.2. Deskripsi Data ....................................................................... 34

4.3. Analisis Data ......................................................................... 36

4.4. Analisis Model ....................................................................... 40

4.5. Pembahasan ........................................................................... 43

BAB 5. SIMPULAN DAN SARAN

5.1. Simpulan ................................................................................ 46

5.2. Keterbatasan Penelitian ......................................................... 47

5.3. Saran ...................................................................................... 47

5.4. Implikasi ................................................................................ 47

DAFTAR PUSTAKA

LAMPIRAN

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ix

DAFTAR TABEL

Halaman

Tabel 2.1. Perbandingan antara Penelitian Terdahulu dengan

Penelitian Saat Ini ............................................................................. 10

Tabel 3.1. Kriteria Pengambilan Sampel .......................................... 29

Tabel 4.1. Statistik Deskriptif ........................................................... 34

Tabel 4.2. Uji Durbin Watson .......................................................... 38

Tabel 4.3. Uji Korelasi ..................................................................... 38

Tabel 4.4. Uji Glejser ....................................................................... 39

Tabel 4.5. Hasil Regresi OLS ........................................................... 40

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x

DAFTAR GAMBAR

Halaman

Gambar 1.1. Realisasi Penerimaan Negara ........................................ 1

Gambar 2.1. Model Analisis ............................................................. 23

Gambar 4.1. Uji Normalitas ............................................................. 36

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xi

DAFTAR LAMPIRAN

Lampiran 1. Panduan GRI

Lampiran 2. Daftar Perusahaan Sampel

Lampiran 3. Hasil Perhitungan Masing-masing Variabel

Lampiran 4. Statistik Deskriptif

Lampiran 5. Uji Normalitas

Lampiran 6. Uji Autokorelasi

Lampiran 7. Uji Multikolinearitas

Lampiran 8. Uji Heteroskedastisitas

Lampiran 9. Likelihood Ratio

Lampiran 10. Regresi Tobit

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xii

ABSTRAK

Penelitian ini bertujuan untuk menguji pengaruh corporate

social responsibility terhadap agresivitas pajak perusahaan. Variabel

independen yang digunakan dalam penelitian ini adalah

pengungkapan tanggung jawab sosial dan variabel dependen dalam

penelitian ini adalah agresivitas pajak yang diukur menggunakan

effective tax rates.

Penelitian kuantitatif ini menggunakan 140 perusahaan

manufaktur yang terdaftar di BEI pada tahun 2012-2013 sebagai

sampel penelitian. Sampel penelitian dipilih dengan metode

purposive sampling dan diperoleh 63 perusahaan per tahun yang

memenuhi kriteria. Data dianalisis menggunakan model analisis

regresi ordinary least square.

Hasil penelitian menunjukkan bahwa semakin tinggi tingkat

pengungkapan corporate social responsibility suatu perusahaan,

semakin tinggi pula tingkat agresivitas pajaknya.

Kata kunci: corporate social responsibility, pengungkapan

corporate social responsibility, agresivitas pajak

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xiii

ABSTRACT

The aim of this study is to examine the effect of corporate

social responsibility to corporate tax aggressiveness. The

independent variable is used in this study is corporate social

responsibility disclosure and the dependent variable in this study is

tax aggressiveness that measured using effective tax rates.

This quantitative study is used 140 manufacturing companies

that listed on the Indonesia Stock Exchange in the period 2012-2013

as sample. Samples were selected by purposive sampling method and

finally obtained 63 manufacturing companies per year that fulfill the

criteria. Data were analyzed using ordinary least square regression

analysis model.

The result shows that the higher the level of CSR disclosure

of a corporation, the higher is the level of tax aggressiveness.

Keywords: corporate social responsibility, corporate social

responsibility disclosure, tax aggressiveness


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