scholarly journals PENGARUH PENGUNGKAPAN CSR TERHADAP PELAPORAN PAJAK AGRESIF, DAN PENGARUHNYA TERHADAP RETURN SAHAM

2017 ◽  
Vol 9 (1) ◽  
pp. 73
Author(s):  
Idrianita Anis
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Stock Return ◽  
Audit Committee ◽  
Tax Rates ◽  
Corporate Tax ◽  
Effective Tax Rates ◽  
Tax Aggressiveness ◽  
Csr Disclosure ◽  
Corporate Social

Abstract. This study examine the association between Corporate Sosial Responsibility (CSR), corporate tax-aggressiveness and stock return. It also examine moderating effect of the effectiveness of audit committee as corporate governance mechanism to the association of CSR disclosure to corporate tax-aggressiveness. Examination conducted on 173 firm-years that were selected by purposive sampling method from manufacturing firm listed at IDX from 2011-2013. By measuring the corporate tax-  aggressiveness through 4 measures: Effective Tax Rates (ETR), Cash-ETR, Book-Tax Difference (BTD), Abnormal-BTD, the result showed that CSR disclosure weakly effected corporate tax agresiveness. Study found CSR disclosure negatively effected Cash-ETR, and there were no significant effect to other three measure ETR, BTD and AB_BTD. The result shown there were no significant effect of audit committee effectiveness to corporate tax aggressiveness. The result also showed that there were no significant effect of CSR disclosure and audit committee effectiveness to stock return, but corporate tax agresive information have  significant influence to stock return. Keywords: corporate social responsibility; effective taxes rates; cash effective taxes rate; book-taxes difference; abnormal book-taxes difference and stock returnAbstrak. Studi ini menguji hubungan antara pengungkapan Corporate Social Responsibility (CSR) dan pelaporan pajak agresif dan return saham. Studi juga menguji pengaruh moderasi dari variabel efektifitas komite audit sebagai mekanisme corporate governance dalam hubungan pengungkapan CSR terhadap pelaporan pajak agresif. Pengujian dilakukan menggunakan sampel  yang dipilih menggunakan metode purposive sampling, dari perusahaan manfaktur terdaftar di Bursa Efek Indonesia dari 2011-2013. Dengan menggunakan pengukuran pajak agresif 4 ukuran yaitu: Effective Tax Rates (ETR); Cash-ETR;  Book-Tax Difference (BTD); Abnormal-BTD;hasil menunjukkan hasil pengungkapan CSR berpengaruhi pelaporan pajak agresif dengan pengaruh yang lemah. Secara spesifik pengungkapan CSR bepengaruh negative terhadap Cash-ETR dan tidak terdapat pengaruh signifikan terhadap ketiga pengukuran pajak agresif yang lainnya yaitu ETR, BTD dan AB_BTD. Hasil menunjukan tidak terdapat pengaruh signifikan antara pengungkapan CSR dan efektifitas komite audit terhadap return saham, namun informasi pelaporan pajak agresif memiliki pengaruh signifikan terhadap return saham.Kata Kunci: tanggung jawab sosial perusahaan, tarif pajak yang efektif; tarif pajak tunai yang efektif; perbedaan buku pajak; buku pajak abnormal.

scholarly journals PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN KEPEMILIKAN MAYORITAS TERHADAP AGRESIVITAS PAJAK

Paradigma ◽  
2020 ◽  
Vol 17 (2) ◽  
pp. 57-68
Author(s):  
Puput Putrianika
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Negative Effect ◽  
Corporate Social

This study aims to examine the effect of corporate governance (CG), corporate social responsibility (CSR), and majority ownership on corporate tax aggressiveness. The method used is descriptive with a quantitative approach. The data used in this research is secondary data obtained from www.idx.co.id and IICG. Data were analyzed using multiple regression with SPSS 22.0 software. The research sample was taken using purposive sampling method. The sample of this study used 9 companies that were included in the CGPI ranking during the years 2012-2015. The results showed that corporate governance and majority ownership had no effect on tax aggressiveness. Meanwhile, corporate social responsibility has a significant negative effect on tax aggressiveness. For further research, it is expected to use other variables that can influence tax aggressiveness and to use other proxies to measure the level of tax aggressiveness.

scholarly journals Pengaruh Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak

2018 ◽  
pp. 871
Author(s):  
Maria Yulia dwi Rengganis ◽  
I.G.A.M Asri Dwija Putri
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The tax aggressiveness is step of company as strategy minimize the tax that must paid. This research uses ETR as proxy of the tax aggressiveness. The lower value of ETR of company depicts the high aggressiveness tax those companies. This research has a purpose to giving information about the impact of  Corporate Governance and Disclosure of Corporate Social Responsibility On the Aggressiveness Tax representative with ETR. All of manufacturing companies listed on Indonesian stocks Exchanges on 2013-2015 is the population of this research. Companies selected into the sample after deducting some of the criteria is as much  99 of the company observations. This study has results that prove the disclosure of CSR affect the ETR as proxy of tax aggressiveness. Value of CSR disclosure company high, so value of ETR is higher which describe the lower aggressiveness tax of the companies.

scholarly journals PENGARUH ELEMEN-ELEMEN CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Ester Ayu Febriana ◽  
Abdul Halim ◽  
Ati Retna Sari
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Audit Quality ◽  
Hypothesis Test ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to analyze the influence of elements of Corporate Governance (CG) on the extent of Corporate Social Responsibility (CSR) disclosure in banking companies listed on the IDX and identify the factors that influence companies to conduct disclosure of Corporate Social Responsibility (CSR). The elements of Corporate Governance in this study consist of managerial ownership, institutional ownership, audit committee, board of commissioners size, independent board of commissioners and audit quality. The results of the hypothesis test indicate that the Corporate Governance (GCG) variable significantly influences the disclosure of Corporate Social Responsibility (CSR) on banking companies listed on the IDX. These results can be proven by the results of hypothesis testing which results in Corporate Governance criteria consisting of managerial ownership, institutional ownership, audit committee, board of commissioners, independent board of commissioners and audit quality simultaneously having a significant effect on the disclosure of Corporate Social Responsibility (CSR) in the company banking registered on the IDX. While partially only institutional ownership and audit quality do not significantly influence the disclosure of Corporate Social Responsibility (CSR) in pharmaceutical sub-sector companies listed on the IDX.

scholarly journals Pengaruh Manajemen Laba Terhadap Pengungkapan Corporate Social Responsibility (CSR) Dengan Mekanisme Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII)

2017 ◽  
Vol 17 (1) ◽  
pp. 33
Author(s):  
Sunarsih Sunarsih
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Social Responsibility ◽  
Earnings Management ◽  
Audit Committee ◽  
Panel Data Analysis ◽  
Governance Mechanism ◽  
Csr Disclosure ◽  
Corporate Social

This study examines the effect of earnings management on corporate social responsibility disclosure (CSR) with corporate governance mechanism as moderating variable. The size of the audit committee, the number of boards of commissioners, and the majority shareholding are the proxies of corporate governance. The tests used data obtained from all companies listed in the Jakarta Islamic Index (JII) during the period 2011-201. Data analysis was done by panel data analysis technique. The results showed that earnings management proved to have no effect on CSR disclosure. The size of the audit committee, the number of boards of commissioners, and the majority share ownership proved unable to moderate the relationship between earnings management and CSR disclosure. The implication of this research found that companies listed in JII are worthy of consideration as a company that is in accordance with Islamic sharia due to the minimum practice of earnings management. The variables of earnings management, corporate governance, and interaction results can explain the extent of CSR disclosure in companies listed in JII during the period 2011-2015 amounting to 41.94%.[Penelitian ini menguji pengaruh manajemen laba terhadap pengungkapan corporate social responsibility (CSR) dengan mekanisme corporate governance sebagai pemoderasi. Ukuran komite audit, jumlah dewan komisaris, dan kepemilikan saham mayoritas adalah proksi dari corporate governance. Pengujian menggunakan data yang diperoleh dari seluruh perusahaan yang terdaftar di Jakarta Islamic Index (JII) selama periode 2011-2015. Analisis data dilakukan dengan teknik analisis data panel. Hasil penelitian menunjukan bahwa manajemen laba terbukti tidak berpengaruh terhadap pengungkapan CSR. Ukuran komite audit, jumlah dewan komisaris, dan kepemilikan saham mayoritas terbukti tidak mampu memoderasi hubungan manajemen laba terhadap pengungkapan CSR. Implikasi temuan penelitian ini adalah perusahaan yang terdaftar di JII layak dipertimbangkan sebagai perusahaan yang sudah sesuai dengan syariah islam karena minimalnya praktik manajemen laba. Variabel manajemen laba, corporate governance, serta hasil interaksi keduanya dapat menjelaskan luas pengungkapan CSR pada perusahaan yang terdaftar di JII selama periode 2011-2015 sebesar 41,94%.]

Corporate governance effects on corporate social responsibility disclosure: empirical evidence from heavy-pollution industries in Iran

2019 ◽  
Vol 15 (2) ◽  
pp. 208-225 ◽  
Author(s):  
Mohammad Ali Fallah ◽  
Fayegh Mojarrad
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Ownership Concentration ◽  
Annual Reports ◽  
Content Type ◽  
Heavy Pollution ◽  
Csr Disclosure ◽  
Corporate Social

PurposeThis paper aims to investigate the relationship between corporate governance (CG) and corporate social responsibility (CSR) disclosure in a sample of 64 companies listed on the Tehran Stock Exchange.Design/methodology/approachThis study opts for a descriptive-correlational method. To measure the extent of CSR disclosure and CG variables, companies’ annual reports and websites during 2014-2015 are content analyzed by applying a 64-item checklist. Boards’ size, age, tenure and independence, CEO duality, audit committee (AC) composition and ownership concentration are considered as CG variables. To ascertain the CG–CSR disclosure relationship, multivariate linear regression analysis is incorporated.FindingsBased on the results, audit committee composition, board tenure and ownership concentration positively influence CSR disclosure level with ownership concentration as the most influential variable, that is, in companies with majority shareholders ownership, managers tend to disclose more CSR information.Research limitations/implicationsOnly annual reports and company websites are analyzed. Researchers are encouraged to apply other methods such as interview and to consider other variables, such as board diversity, proportion of female members and the extent of shareholders activities, to measure CG.Practical implicationsThis paper provides implications at the policy level to identify governance mechanisms to increase CSR awareness of heavy-pollution industries in developing countries.Originality/valueStudies rarely examined CSR reporting in Iran, particularly among heavy-pollution companies. Besides, the paper highlights the role of majority shareholders and non-executive AC members in CSR disclosure.

scholarly journals Do Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance Affect Indonesia's Mining Companies Value?

2017 ◽  
Vol 2 (2) ◽  
pp. 57-63
Author(s):  
Nadia Azalia Putri ◽  
Tatang Ary Gumanti ◽  
Isti Fadah ◽  
Supriyadi Supriyadi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Value Added ◽  
Company Value ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social

Objective - The purpose of this study was to analyze the effect of Intellectual Capital (IC), Corporate Social Responsibility (CSR) disclosure, and Good Corporate Governance (GCG) on the value of mining companies (as measured by Tobin's Q) listed in Indonesia Stock Exchange period 2011-2015. Methodology/Technique - Intellectual capital was measured by Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). CSR disclosure was measured using Global Reporting Initiative index. GCG was proxied using independent commissioner, managerial ownership, audit committee, and institutional ownership. Empirical analysis was conducted using linear multiple regression analysis. The samples consisted 15 mining firms. Findings - The results showed that VACA, VAHU, and institutional ownership had a positive and significant effect on company value. STVA and independent commissioner have a positive but insignificant effect on company value. Audit committee and managerial ownership have a negative and insignificant effect on company value. Novelty - The study suggests managers to improve the company value by investing IC subcomponents; that is, physical capital and human capital and also add the number of shares held by institutions. Type of Paper: Empirical Keywords: Company Value; Corporate Social Responsibility; Good Corporate Governance; Intellectual Capital. JEL Classification: M14, M41, M51

scholarly journals Pengaruh Good Corporate Governance dan Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility

2018 ◽  
Vol 16 (2) ◽  
pp. 130
Author(s):  
Aurellia Adi Leksono ◽  
Sansaloni Butar Butar
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Global Reporting Initiative ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Sustainability Report

This study examine the role of good corporate governance (GCG) and firm characteristics to expand corporate social responsibility (CSR) disclosure. CSR disclosure is measured by fraction of total items reported in Sustainability Report to 58 items index released by Global Reporting Initiative. Samples are collected from listed companies in BEI (Bursa Efek Indonesia) and have been participated in Indonesian Sustainability Report Award (ISRA during 2014-2016. As much as 22 companies have complete data for further analysis. Using multiple regression analysis, results showed that profitability have a positive effect on CSR disclosure and become the only accepted hypothesis in this research; size of board of commissioner, company size, and leverage have no effect on CSR disclosure; while audit committee meeting frequency have negative effect on CSR disclosure.

scholarly journals Tax aggressiveness determinants

2021 ◽  
Vol 3 (1) ◽  
pp. 27-52
Author(s):  
Hani Werdi Apriyanti ◽  
Muhamad Arifin
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Good Corporate Governance ◽  
Corporate Social

Purpose - This study aims to examine the effect of capital intensity, inventory intensity, corporate social responsibility and good corporate governance on tax aggressiveness. Good corporate governance variables used in this study were proxied with independent commissioners and audit commitments.Method - This research focused on manufacturing companies listed on the Indonesia Stock Exchange in the period of 2016-2018. 177 samples were collected using a purposive sampling technique from 59 companies over an observation period of 3 consecutive years. The samples were then analyzed using a multiple linear regression.Result - The results of this study show that capital intensity has a positive and significant effect on tax aggressiveness, inventory intensity has a positive but not significant effect on tax aggressiveness, corporate social responsibility has no positive and significant effect on tax aggressiveness, Independent commissioner has a positive and significant effect on tax aggressiveness, and audit committee has a negative but significant effect on tax aggressiveness.Implication - The results show that the company with high capital intensity tends to be more aggressive on tax. Therefore, the tax authorities must be aware to companies with these characteristics.Originality - The addition of corporate social responsibility and good corporate governance as independent variables are thought to be related to the company’s tax aggressiveness.

scholarly journals CSR Disclosure on Earnings Management with the Presence of Women in the GCG Structure

2020 ◽  
Vol 15 (2) ◽  
pp. 293
Author(s):  
Alit Wahyuningsih ◽  
Ni Ketut Rasmini
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Sustainability Report

ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba dengan keberadaan wanita dalam mekanisme Good Corporate Governance sebagai variabel moderasi. Metode penentuan sampel yang digunakan adalah purposive sampling dengan kriteria perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia dan menerbitkan laporan tahunan serta laporan keberlanjutan (sustainability report) berturut-turut selama periode 2013-2017. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 40 sampel. Metode dokumentasi digunakan untuk mengumpulkan data. Teknik analisis data yang digunakan yaitu Moderated Regression Analysis. Penelitian ini menyimpulkan bahwa pengungkapan Corporate Social Responsibility berpengaruh positif pada manajemen laba. Keberadaan wanita dalam komite audit yang mewakili proksi dari variabel keberadaan wanita dalam mekanisme Good Corporate Governance mampu memperlemah pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba. Hasil penelitian ini sejalan dengan teori hipotesis biaya politik yang menyatakan bahwa perusahaan yang memiliki biaya politik yang tinggi cenderung akan melakukan manajemen laba. Kata Kunci: manajemen laba, pengungkapan corporate social responsibility, good corporate governance

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