Pengungkapan Corporate Social Responsibility dan Overconfidence Chief Executive Officer: Apakah Berpengaruh terhadap Tax Avoidance? Evidence in Indonesia
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Abstract
Praktik penghindaran pajak (tax avoidance) menjadi persoalan penting di Indonesia karena tax ratio yang relatif rendah, sementara perusahaan terus mencari cara legal untuk menekan beban pajak melalui pemanfaatan celah peraturan. Penelitian ini bertujuan untuk meneliti pengungkapan Corporate Social Responsibility, CEO overconfidence dan tax avoidance pada perusahaan non-keuangan yang ter-daftar di BEI periode 2020 – 2024. Penghindaran pajak diproksikan dengan GAAP effective tax rate (GAAP_ETR), pengungkapan CSR diukur menggunakan indeks berbasis Global Reporting Initiative (GRI), dan CEO overconfidence diukur dengan variabel dummy berbasis belanja modal terhadap median industri. Dengan teknik purposive sampling diperoleh 1.409 observasi kemudian dianalisis menggunakan regresi linier berganda (Ordinary Least Squares) dengan robust standard error pada tingkat perusahaan serta efek tetap industri dan tahun. Hasil penelitian menunjukkan bahwa pengungkapan CSR berpengaruh signifikan terhadap tax avoidance, yang artinya semakin tinggi pengungkapan CSR maka semakin tinggi tingkat penghindaran pajak, sejalan dengan teori legitimasi yang memposisikan CSR sebagai "modal moral" atau instrumen lindung nilai reputasi. Sebaliknya, CEO overconfidence tidak berpengaruh signifikan terhadap tax avoidance, yang dijelaskan oleh sistem tata kelola dua tingkat (two-tier governance system) di Indonesia sehingga keputusan strategis diambil secara kolektif dan membatasi bias psikologis CEO. Penelitian ini menyimpulkan bahwa perilaku fiskal perusahaan lebih ditentukan oleh strategi legitimasi melalui pengungkapan CSR dibandingkan karakteristik psikologis pemimpin puncak, sehingga otoritas pajak perlu mencermati perusahaan dengan pengungkapan CSR tinggi sebagai indikasi potensi penghindaran pajak.
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