The Influence of Corporate Social Responsibility, Institutional Ownership, and Transfer Pricing on Tax Avoidance

Authors

  • Daffa Mahardhika Universitas Mercubuana
  • Febrian Kwarto Universitas Mercu Buana

DOI:

https://doi.org/10.54099/jdemp.v1i2.556

Keywords:

Corporate Social Responsibility , Institutional Ownership, Transfer Pricing , Tax Avoidance

Abstract

This study is motivated by the phenomenon of tax avoidance practices, which remain a critical issue in Indonesia, particularly among publicly listed companies on the Indonesia Stock Exchange (IDX). Such practices not only reduce potential state revenue but also create distortions in business competition. The objective of this research is to investigate the influence of corporate social responsibility, institutional ownership, and transfer pricing on tax avoidance. The study is grounded in agency theory and ecofegemony theory. Samples were selected using a purposive sampling method, yielding 153 observations from 51 companies. Panel data regression was employed for data analysis, while data processing was conducted using the Econometric Views (EViews) 10 software. The findings indicate that corporate social responsibility does not have a significant effect on tax avoidance, whereas institutional ownership and transfer pricing significantly influence tax avoidance.

References

Achmad Hidayat, F., & Novita, S. (2023). Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance. Owner, 7(3), 2555–2565. https://doi.org/10.33395/owner.v7i3.1521

Agustin, E., Setyawati, W., Akuntansi, S., Pamulang, U., & Selatan, T. (2025). Issn: 3025-9495 1,2. 17(6), 1–16.

Anderson, G., & Ismail, M. (2023). Apakah Biaya Transfer dan Profitabilitas Berdampak terhadap Penghindaran Pajak? Jurnal Akuntansi, 15(2), 249–262.

Andini, R., Andika, A. D., & Pranaditya, A. (2021). ANALISA PENGARUH KEPEMILIKAN INSTITUSIONAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Industri Barang Konsumsi yang Terdaftar di Bursa Efek . Jurnal Akuntansi Dan Pajak, 22(2), 511. https://doi.org/10.29040/jap.v22i2.3193

Angel, M., Darnawaty, F., & Liona, L. (2022). Pengaruh Transfer Pricing, Kompensasi Rugi Fiskal, Leverage, dan Kualitas Audit Terhadap Praktik Penghindaran Pajak pada Perusahaan BUMN yang telah Go Publik untuk Periode 2017-2020. Owner, 6(3), 1556–1564. https://doi.org/10.33395/owner.v6i3.960

Angga, H., & Sadewa, P. (2020). Pengaruh Penggunaan Aplikasi Eviews Terhadap Sikap Belajar dan Kemampuan Pemecahan Masalah Statistik. Edumaspul: Jurnal Pendidikan, 4(1), 321–328. https://doi.org/10.33487/edumaspul.v4i1.253

Anugrah, Y. T., & Siagian, V. (2023). Pengaruh Capital Intensity Dan Sales Growth Terhadap Tax Avoidance Dimoderasi Oleh Profitabilitas Pada Sektor Consumer Cyclicals Di Bei Tahun 2020-2022. PERFORMANCE: Jurnal Bisnis & Akuntansi, 13(2), 140–150. https://doi.org/10.24929/feb.v13i2.2986

Arikunto, S. (2019). Prosedur Penelitian. Rineka Cipta.

Arjuna Budiharto, V. (2024). PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Non-keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022). Diponegoro Journal of Accounting, 13(3), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting

Astrina, F., Aurellita, V., & Kurniawan, M. O. (2022). The Influence of Transfer Pricing and Sales Growth on Decisions Tax Avoidance. International Journal of Multidisciplinary Research and Analysis, 05(11), 3188–3197. https://doi.org/10.47191/ijmra/v5-i11-28

Christy, L., Julianetta, V., Excel, A., Tantya, F., Kristiana, S., & Salsalina, I. (2022). Pengaruh Transfer Pricing dan Profitabilitas terhadap Penghindaran Pajak Perusahaan Publik Sektor Pertambangan di Indonesia. Jurnal Akuntansi, Manajemen, Bisnis Dan Teknologi (AMBITEK), 2(1), 59–69. https://doi.org/10.56870/ambitek.v2i1.37

Collins, S. P., Storrow, A., Liu, D., Jenkins, C. A., Miller, K. F., Kampe, C., & Butler, J. (2021). Transparency as Anticipation of Tax Avoidance Behavior through.

Dakhli, A. (2022). The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable. Journal of Financial Crime, 29(3), 836–852. https://doi.org/10.1108/JFC-07-2021-0152

Dowling, G. R. (2014). The Curious Case of Corporate Tax Avoidance: Is it Socially Irresponsible? Journal of Business Ethics, 124(1), 173–184. https://doi.org/10.1007/s10551-013-1862-4

Eriotis, N., Missiakoulis, S., Ntokas, I., Tzavaras, M., Vasiliou, D., & Thalassinos, E. (2021). Tax Αvoidance and Transfer Pricing: A VECM Regression Model. International Journal of Finance, Insurance and Risk Management, 11(Issue 1), 50–67. https://doi.org/10.35808/ijfirm/249

Fasita, E., Firmansyah, A., & Irawan, F. (2022). Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia? Riset Akuntansi Dan Keuangan Indonesia, 7(1), 63–93. https://doi.org/10.23917/reaksi.v7i1.17313

Ghasani, N. A. L. S., Nurdiono, N., Agustina, Y., & Indra, A. Z. (2021). Pengaruh Transfer Pricing, Leverage Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Dan Keuangan, 26(1), 68–79. https://doi.org/10.23960/jak.v26i1.269

Ghazali, I. (2018). Aplikasi analisis multivariative dengan SPSS (4th ed.). Badan Penerbit Universitas Dipenogoro.

Hafizh, M. T., & Africa, L. A. (2022). Pengaruh Intensitas Aset Tetap, Pertumbuhan Penjualan, Kepemilikan Institusional Dan Komite Audit Terhadap Tax Avoidance. Journal of Accounting and Financial Issue (JAFIS), 3(2), 27–40. https://doi.org/10.24929/jafis.v3i2.2277

Heryana, T., & Lathif, A. Z. (2019). Corporate Social Responsibility Disclosure, Ownership Structure and Tax Aggressiveness. 9(2), 93–104. https://doi.org/10.2991/icebef-18.2019.16

Hoi, chun K., Wu, Q., & Zhang, H. (2013). Legitimating accounting change: Rationalization and the rationalization of rationality. Management Accounting Research.

Jenni, J., Yeni, L., Merissa, M., Wanny, T., Erlin, E., & Nasution, I. A. (2019). Pengaruh TATO, DER dan Current Ratio terhadap ROA pada Perusahaan Property dan Real Estate. Riset & Jurnal Akuntansi, 3(2), 139–152. https://doi.org/10.33395/owner.v3i2.127

Jensen; M. C.; & Meckling; W. H. (1986). Agency Costs and the Theory of the Firm. Financial Review, 21(3), 95–95. https://doi.org/10.1111/j.1540-6288.1986.tb00759.x

Kartika, I., Barmawi, F. H., & Yuningsih, N. (2024). VISA : Journal of Visions and Ideas Kepemimpinan Ideal di Era Milenial VISA : Journal of Visions and Ideas. 4(1), 104–113.

Kim, Y., Park, M. S., & Wier, B. (2012). Is earnings quality associated with corporate social responsibility? Accounting Review, 87(3), 761–796. https://doi.org/10.2308/accr-10209

Kwarto, F. (2024). Beyond Traditional ESG : Unveiling Novel Implementation Theories. 22, 16194–16207.

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

Lanis, R., & Richardson, G. (2015). Is Corporate Social Responsibility Performance Associated with Tax Avoidance? Journal of Business Ethics, 127(2), 439–457. https://doi.org/10.1007/s10551-014-2052-8

Maulana, M., Marwa, T., & Wahyudi, T. (2018). The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables. Modern Economics, 11(1), 122–128. https://doi.org/10.31521/modecon.v11(2018)-20

Moch Adrian Maulana. (2025). Jurnal Akuntansi dan Ekonomika. 15(1). https://doi.org/10.37859/jae.v15i1.8297

Nahri, H., Saputra, M., & Yusmita, F. (2024). The Effect of Capital Structure, Profitability and Institutional Ownership on Tax Avoidance in Manufacturing Companies in the Consumption Industry Sector Listed on The Indonesian Stock Exchange in 2020-2022. International Journal of Current Science Research and Review, 07(04), 2104–2115. https://doi.org/10.47191/ijcsrr/v7-i4-13

Napitupulu, I. H., Situngkir, A., & Arfanni, C. (2020). Pengaruh Transfer Pricing dan Profitabilitas Terhadap Tax Avoidance. Kajian Akuntansi, 21(2), 126–141. https://doi.org/10.29313/ka.v21i2.6737

Nurtanto, D. R., & Wulandari, S. (2024). Pengaruh Corporate Social Responsibility, Leverage Dan Profitabilitas Terhadap Penghindaran Pajak. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(1), 734–752. https://doi.org/10.31955/mea.v8i1.3723

OECD. (2006). OECD Economic Outlook. In Rapport final (Issue 78).

Pandapotan, F. (2023). The Influence of Corporate Social Responsibility on Tax Avoidance. Journal of Applied Business, Taxation and Economics Research, 2(3), 258–265. https://doi.org/10.54408/jabter.v2i3.158

Pujiningsih, S., Akuntansi, P. S., Malang, U. N., Salsabyla, N. A., Akuntansi, P. S., & Malang, U. N. (2022). Relationship of Foreign Institutional Ownership and. 19(2), 244–262.

Rama Datul Ilham, Desi Handayani, & Anda Dwiharyadi. (2022). Pengaruh Corporate Governance dan Corporate Social Responsibility (CSR) terhadap Tax Avoidance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020). Jurnal Akuntansi, Bisnis Dan Ekonomi Indonesia (JABEI), 1(2), 56–64. https://doi.org/10.30630/jabei.v1i2.30

Reinaldo, R. (2017). Pengaruh Leverage, Ukuran Perusahaan, ROA, Kepemilikan Institusional, Kompensasi Kerugian Fiskal dan CSR Terhadap Tax Avoidance Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Terdaftar di BEI 2013-2015. JOM Fekon, Vol. 4.1(Februari), 45–59. https://jom.unri.ac.id/index.php/JOMFEKON/article/view/12182

Richardson, G., Taylor, G., & Lanis, R. (2013). Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms. Journal of Contemporary Accounting and Economics, 9(2), 136–150. https://doi.org/10.1016/j.jcae.2013.06.002

Rohyati, Y., & Suripto, S. (2021). Corporate Social Responsibility, Good Corporate Governance, and Management Compensation against Tax Avoidance. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(2), 2612–2625. https://doi.org/10.33258/birci.v4i2.1968

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif R&D. Alfabeta.

Sukiyaningsih, T. W. (2023). CSR , Ukuran Perusahaan , dan Kepemilikan Institusional : Implikasinya terhadap Tax Avoidance. 4(1), 1–13. https://doi.org/10.30656/lawsuit.

Susilawati, E., & Tarmidi, D. (2024). The Influence of Institutional Ownership and Foreign Ownership on Tax Avoidance with Audit Quality as a Moderation Variable. Asian Journal of Economics, Business and Accounting, 24(5), 1–11. https://doi.org/10.9734/ajeba/2024/v24i51286

Teal, F. (2007). Oxford Bulletin of Economics and Statistics 58: 57-81. Education, 4(2), 1–10.

Wijaya, S., & Rahayu, F. D. (2021). Pengaruh Agresivitas Transfer Pricing, Penggunaan Negara Lindung Pajak, Dan Kepemilikan Institusional Terhadap Penghindaran Pajak. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 16(2), 245–264. https://doi.org/10.25105/jipak.v16i2.9257

Zulkifli, Z., Endri, E., & Kurniasih, A. (2017). Determinan Internal Dividend Payout Ratio Perusahaan Farmasi Terdaftar Di Bursa Efek Indonesia. Jurnal Keuangan Dan Perbankan, 21(2), 238–252. https://doi.org/10.26905/jkdp.v21i2.311

Downloads

Published

2025-11-25

How to Cite

Mahardhika, D. ., & Kwarto, F. . (2025). The Influence of Corporate Social Responsibility, Institutional Ownership, and Transfer Pricing on Tax Avoidance. Journal of Digital Economy and Management Practices, 1(2), 109–118. https://doi.org/10.54099/jdemp.v1i2.556

Issue

Vol. 1 No. 2 (2025)

Section

Articles

License

Copyright (c) 2025 Daffa Mahardhika, Febrian Kwarto

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.