Widuri, Retnaningtyas and Erwin Saraswati and M. Khoiru Rusydi Hubungan Tanggung Jawab Sosial Perusahaan Dengan Agresivitas Pajak – Studi Analisis Meta. Doktor thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk membuktikan kekokohan hubungan corporate social responsibility dan agresivitas pajak. Ketidakkonsistenan hasil penelitian terdahulu mengenai hubungan CSR dan agresivitas pajak menjadi dasar penelitian ini. Variabel-variabel yang diduga menjadi penyebab terjadinya ketidakkonsistenan juga dianalisis. Metode analisis meta digunakan untuk menjawab tujuan penelitian dengan melakukan sintesis atas 61 artikel dengan menggunakan korelasi (r) untuk mengukur kekuatan hubungan antara CSR dan agresivitas pajak melalui effect size masing-masing. Hasil penelitian ini membuktikan adanya hubungan negatif antara CSR dan agresivitas pajak. Walaupun secara agregat, CSR dan agresivitas pajak berhubungan negatif namun hasil analisis menunjukkan bahwa hubungan tersebut sangat jauh dari homogenitas atau bersifat heterogen. Hasil analisis meta mengungkap eksistensi keragaman pengukuran agresivitas pajak dan pengukuran CSR yang sangat beragam sebagai pemoderasi yang menyebabkan heterogenitas hubungan CSR dan agresivitas pajak. Selain kedua hal tersebut, sistem hukum negara juga meyebabkan terjadinya heterogenitas hasil penelitian
English Abstract
The objective of this research is to prove the robustness of the relationship between corporate social responsibility and tax aggressiveness. Inconsistencies in the findings of past studies concerning the relationship between CSR and tax aggressiveness are the bases of this research. The variables that are believed to be the cause of such inconsistencies were also analyzed. Here meta-analysis was used to achieve the research objective by synthesizing 61 articles through correlation (r) in order to measure the strength of the relationships between CSR and tax aggressiveness by using their respective effect size. The results of this study proves the existence of negative relationships between CSR and tax aggressiveness. Although in aggregate CSR and tax aggressiveness are negatively related, the results of the analysis demonstrate that the relationship is still far from homogeneity, suggesting heterogeneity. The results of the metaanalysis reveal the diverse tax aggressiveness measurements and CSR measurements as moderators that trigger the heterogeneity of the relationships between CSR and tax aggressiveness. In addition, the legal system applicable in countries also contributes to the research result heterogeneity.
| Item Type: | Thesis (Doktor) |
|---|---|
| Identification Number: | - |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Sugeng Moelyono |
| Date Deposited: | 02 Dec 2024 08:09 |
| Last Modified: | 02 Dec 2024 08:09 |
| URI: | http://repository.ub.ac.id/id/eprint/230757 |
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Text (DALAM MASA EMBARGO)
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