Dampak Implementasi Akuntansi CSR Terhadap Praktik Penghindaran Pajak: Bukti Empiris dari Perusahaan Sektor Pertambangan di Indonesia

Abstract

This research is motivated by growing concerns regarding tax avoidance practices in Indonesia's mining sector, where approximately 60% of mining companies listed on the Indonesia Stock Exchange are indicated to engage in tax avoidance practices. This study aims to analyze the impact of Corporate Social Responsibility (CSR) accounting implementation on tax avoidance practices in mining sector companies and identify differences in tax avoidance practices based on CSR implementation levels. Using quantitative methods with a descriptive approach, this study analyzes 45 mining companies listed on IDX during the 2020-2023 period with 180 total observations. Variable measurement employs the CSR disclosure index based on GRI Standards 2021 and three tax avoidance proxies: Effective Tax Rate (ETR), Cash Effective Tax Rate (CETR), and Book Tax Differences (BTD). The results show that CSR accounting implementation has a significant positive effect on ETR and CETR and a significant negative effect on BTD. Comparative analysis reveals significant differences in tax avoidance practices between companies with high CSR implementation and low implementation. This study concludes that CSR accounting implementation is an effective instrument in reducing tax avoidance practices and promoting tax compliance in the mining sector. It is recommended for regulators to develop policies that integrate CSR aspects with taxation and for companies to enhance CSR implementation as part of sustainable governance strategies.