PERAN ESG DAN MANAJEMEN LABA DALAM AGRESIVITAS PAJAK: MODERASI KEPEMILIKAN KELUARGA DI PERUSAHAAN TERBUKA INDONESIA

Pratama, Helmi Putra (2025) PERAN ESG DAN MANAJEMEN LABA DALAM AGRESIVITAS PAJAK: MODERASI KEPEMILIKAN KELUARGA DI PERUSAHAAN TERBUKA INDONESIA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Penelitian ini menganalisis pengaruh kinerja keberlanjutan (ESG), manajemen laba (riil dan akrual), serta peran moderasi kepemilikan keluarga terhadap agresivitas pajak pada perusahaan terbuka di Indonesia. Menggunakan data panel perusahaan terdaftar di Bursa Efek Indonesia (BEI) periode 2018–2023, penelitian ini mengukur agresivitas pajak yang diukur melalui effective tax rate index (ETR Index), sementara manajemen laba dianalisis menggunakan model real earnings management dan accrual earnings management. Hasil penelitian menunjukkan bahwa kinerja ESG berpengaruh positif signifikan terhadap ETR Index, mengindikasikan semakin tinggi skor ESG suatu perusahaan semakin berkurang kecenderungannya untuk melakukan penghindaran pajak. Di sisi lain, manajemen laba riil melalui manipulasi arus kas operasi pada tahun berjalan dan manajemen laba akrual beberapa tahun sebelumnya berpengaruh negatif terhadap ETR Index, mencerminkan peningkatan agresivitas pajak. Kepemilikan keluarga terbukti memperkuat pengaruh negatif manajemen laba riil melalui manipulasi arus kas operasi terhadap ETR Index, tetapi tidak signifikan dalam memoderasi hubungan ESG dengan agresivitas pajak. Temuan ini mengungkap bahwa perusahaan keluarga cenderung lebih agresif dalam menggunakan manipulasi arus kas untuk mengurangi beban pajak. Implikasi penelitian ini memberikan rekomendasi bagi regulator pajak untuk memperkuat pengawasan terhadap praktik manajemen laba riil dan akrual, khususnya pada perusahaan keluarga. Selain itu, komitmen ESG dapat menjadi indikator tambahan dalam menilai risiko kepatuhan pajak. Penelitian ini memperkaya literatur dengan menyoroti kompleksitas hubungan antara tata kelola keberlanjutan, strategi akuntansi, dan struktur kepemilikan dalam konteks negara berkembang. Kata Kunci: Agresivitas Pajak, ESG, Manajemen Laba, Kepemilikan Keluarga, Perusahaan Indonesia Abstract This study analyzes the influence of sustainability performance (ESG), earnings management (both real and accrual), and the moderating role of family ownership on tax aggressiveness in publicly listed companies in Indonesia. Using panel data from companies listed on the Indonesia Stock Exchange (IDX) for the period 2018–2023, the study measures tax aggressiveness through the Effective Tax Rate Index (ETR Index), while earnings management is analyzed using real earnings management and accrual earnings management models. The results show that ESG performance has a significantly positive effect on the ETR Index, indicating that the higher a company’s ESG score, the lower its tendency to engage in tax avoidance. On the other hand, real earnings xiv management through the manipulation of operating cash flows in the current year and accrual earnings management in previous years have a negative effect on the ETR Index, reflecting increased tax aggressiveness. Family ownership is found to strengthen the negative impact of real earnings management through cash flow manipulation on the ETR Index, but it does not significantly moderate the relationship between ESG and tax aggressiveness. These findings reveal that family-owned companies tend to be more aggressive in using cash flow manipulation to reduce tax burdens. The implications of this study provide recommendations for tax regulators to enhance oversight of real and accrual earnings management practices, particularly in family-owned firms. Moreover, ESG commitment can serve as an additional indicator in assessing tax compliance risks. This study enriches the literature by highlighting the complex relationship between sustainability governance, accounting strategies, and ownership structure in the context of a developing country. Keywords: Tax Aggressiveness, ESG, Earnings Management, Family Ownership, Indonesian Companies

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