Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan dan Koneksi Politik terhadap Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi
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Abstract
Variasi penghindaran pajak yang signifikan antarperusahaan dalam satu sektor industri berkontribusi pada kesenjangan antara potensi dan realisasi penerimaan pajak korporasi Indonesia, namun faktor penjelasnya belum dipahami secara memadai pada sektor barang konsumsi primer. Penelitian ini menguji pengaruh pengungkapan CSR dan koneksi politik terhadap penghindaran pajak, dengan profitabilitas sebagai variabel moderasi, pada 21 perusahaan Consumer Non-Cyclicals BEI periode 2020–2025, menggunakan Moderated Regression Analysis hierarkikal berbasis Fixed Effect Model terhadap 126 observasi panel. Baik pengungkapan CSR maupun koneksi politik tidak terbukti berpengaruh signifikan terhadap penghindaran pajak, dan peran moderasi profitabilitas atas kedua jalur pengaruh tersebut juga tidak terkonfirmasi secara statistik; profitabilitas itu sendiri justru konsisten menjadi satu-satunya prediktor signifikan di seluruh spesifikasi model, menggantikan ukuran perusahaan dan leverage yang kehilangan signifikansinya setelah heterogenitas antarperusahaan dikontrol. Temuan ini menunjukkan bahwa determinan penghindaran pajak pada sektor consumer-driven lebih ditentukan oleh kapasitas finansial perusahaan dibanding oleh legitimasi sosial, akses kekuasaan politik, atau karakteristik struktural generik, dan mengisyaratkan perlunya kerangka penjelas alternatif bagi sistem pengawasan pajak berbasis profil risiko perusahaan.
Kata Kunci: Koneksi Politik; Penghindaran Pajak; Pengungkapan CSR; Profitabilitas; Sektor Barang Konsumsi Primer
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