The influence of debt policies, profitability and corporate social disclosures responsibility to tax agresivity

Purpose - The research objective is to determine the effect of debt policy, profitability, and Corporate Social Responsibility (CSR) on tax aggressiveness in mining sector companies listed in the Indonesian Sharia Stock Index for the period 2014-2019.Method - The population of this study was 35 mining companies listed on the Indonesian Sharia Stock Index for 2014-2019. The sample selection in this study used purposive sampling method and 6 companies were selected. The data analysis used multiple linear regression analysis. Three tests were conducted; determinant coefficient test, simultaneous significant test, and partial regression test (T-Test).Result - The results show that debt policy (DAR) has a significant negative effect on tax aggressiveness, Profitability (ROA) has a significant negative effect on tax aggressiveness, and disclosure of Corporate Social Responsibility (CSR) has a significant negative effect on tax aggressiveness.Implication - Mining companies registered in the ISSI for the 2014-2019 period have proven that their tax aggressiveness is low, which means they are compliant with tax payments. However, on the other hand, the company must maintain and improve compliance in paying taxes.Originality - This study is the first study using a sharia mining company registered with the ISSI related to tax aggressiveness.

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Does Managerial Owneship and Islamic Corporate Social Responsibility Reduce Tax Aggressiveness?

International Journal of Islamic Business Ethics ◽

10.30659/ijibe.5.2.145-155 ◽

2020 ◽

Vol 5 (2) ◽

pp. 145

Author(s):

Maya Indriastuti ◽

Fudji Sri Mar�ati ◽

Dianing Ratna Wijayani

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Tax Aggressiveness ◽

Negative Effect ◽

Corporate Social ◽

Positive Effect

This study aims to test empirically the effect of managerial ownership on tax aggressiveness with Islamic corporate social responsibility as the intervening variable. The populations of this study were all entities listed in Jakarta Islamic Index from 2015-2019. 40 entities were obtained by using purposive sampling technique. All data were analyzed by using multiple linear regression analysis and sobel test. The results showed that managerial ownership has a significant positive effect on Islamic corporate social responsibility. In contrast, managerial ownership has a negative and insignificant effect on tax aggressiveness. Furthermore, Islamic corporate social responsibility has a significant negative effect on tax aggressiveness and Islamic Corporate Social Responsibility is able to moderate the effect of managerial ownership on tax aggressiveness.

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The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable

Binus Business Review ◽

10.21512/bbr.v9i1.3672 ◽

2018 ◽

Vol 9 (1) ◽

pp. 63

Author(s):

Riza Aulia Fitri ◽

Agus Munandar

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Sampling Method ◽

Stock Exchange ◽

Corporate Tax ◽

Tax Aggressiveness ◽

Analysis Technique ◽

Negative Effect ◽

Corporate Social

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.

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Pengaruh Rasio BOPO, Modal Intelektual, dan Pengungkapan Corporate Social Responsibility Pada Profitabilitas Perusahaan Perbankan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i02.p23 ◽

2019 ◽

Vol 28 (2) ◽

pp. 1405

Author(s):

Putu Nesy Swendriani ◽

Luh Gede Krisna Dewi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Intellectual Capital ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Negative Effect ◽

Csr Disclosure ◽

Corporate Social

This study aims to obtain empirical evidence of the effect of BOPO ratio, intellectual capital, and corporate social responsibility (CSR) disclosure on profitability of banking companies. Research conducted on banking companies on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The sample is determined through non probability sampling method with purposive sampling technique. The number of samples used in this study were 60 observation samples. The data analysis technique used is the analysis of multiple linear regression analysis. The results of this study indicate that BOPO ratio show a negative effect on profitability of banking companies. The results also show that intellectual capital and CSR disclosure doesn’t affect the probability of banking companies. The research implications theoretically prove stakeholder theory, legitimacy theory, and resource-based theory in explaining the operational efficiency of banking companies. Keywords: BOPO; intellectual capital; CSR; profitability.

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MODERASI PROFITABILITAS PADA PENGARUH AGRESIVITAS PAJAK DAN LEVERAGE TERHADAP CORPORATE SOCIAL RESPONSIBILITY

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v15i1.6233 ◽

2020 ◽

Vol 15 (1) ◽

pp. 1

Author(s):

Ayunita Ajengtiyas Saputri Mashuri

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Consumer Goods ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Significance Level ◽

Tax Aggressiveness ◽

Consumer Goods Industry ◽

Csr Disclosure ◽

Corporate Social

This study uses quantitative research that aims to see whether tax aggressiveness and leverage have an effect on the disclosure of Corporate Social Responsibility (CSR) with profitability as variable moderation. This study was use a manufacturing company within sub-sector of consumer goods industry listed on the “Indonesia Stock Exchange. Samples were selected by purposive sampling and collected 16 companies of consumer goods industry sub-sectors during 2014-2018 research datas period. Testing the hypothesis in this study using “Multiple Linear Regression Analysis with” a significance level of 5% (0.05). The results of this study indicates that;(1) Tax aggressiveness “has a significant effect on” CSR disclosure, (2) “Leverage does not have a significant effect on CSR disclosure”, (“3) Profitability measured using Return on Assets (ROA”) is able to strengthen Tax Aggressiveness and unable to strengthen leverage to influence CSR disclosure. Tax aggressiveness and leverage and profitability variables as moderating variables can explain the CSR disclosure variable by 52.1%.

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Effect of Corporate Social Responsibility on Marketing Performance of a Nigerian Manufacturing Company

Journal of Economics and Management Sciences ◽

10.30560/jems.v1n3p40 ◽

2018 ◽

pp. p40

Author(s):

Nwachukwu Anthony Nduka

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Linear Regression Analysis ◽

Annual Reports ◽

Sales Growth ◽

Marketing Performance ◽

Strong Positive Relationship ◽

Manufacturing Company ◽

Negative Effect ◽

Corporate Social

This study examined the effect of corporate social responsibility (CSR) on marketing performance (MP) of a manufacturing company-Aluminum Extrusion (ALEX) Industries PLC Nigeria. Data were generated from the company's internal and annual reports from 2009 to 2015. Using SPSS version 21, stated hypotheses were tested with linear regression analysis. The findings revealed that CSR only has a strong positive relationship with one variable of MP-Market Share. The other two variables (Financial Performance and Sales Growth) were all negatively associated with CSR. Based on these, the study concludes that the negative effect CSR has on profitability and sales growth of the company is as a result of the inconsistent practice of CSR by the company. Therefore, the study recommends among others, that firms should be consistent in the implementation of their CSR projects in other to really understand its effect on the company’s marketing performance.

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, ROA, LEVERAGE, SIZE TERHADAP AGRESIVITAS PAJAK

JURNAL AKUNTANSI UNIVERSITAS JEMBER ◽

10.19184/jauj.v19i2.24430 ◽

2021 ◽

Vol 19 (2) ◽

pp. 92

Author(s):

Della Dwi Rahayu ◽

Eko Wahjudi

Keyword(s):

Time Series ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Time Series Data ◽

Linear Regression Analysis ◽

Series Data ◽

Tax Aggressiveness ◽

Purposive Sampling ◽

Corporate Social ◽

Positive Effect

ABSTRACTThe purpose of this research is to analyze the effect of corporate social responsibility, ROA, Leverage, and Size on tax aggressiveness which is proxied by effective tax rate. This research uses a purposive sampling method by setting several criteria and uses secondary data, namely data on manufactured companies listed in IDX on period 2019 and uses time series data. All of population research is 189 companies and getting sample results of 33 companies, data is obtained through access to the official IDX and NCSR websites, this research uses multiple linear regression analysis. The results of the research showed significant and positive effect results between the economic, environmental, social dimensions of CSR on tax aggressiveness, variable ROA, and size also showed significant and positive effect results on tax aggressiveness, while the result of leverage on tax aggressiveness is showed significant and negative effect.Keywords: CSR, Leverage, ROA, Size, Tax Aggressiveness. ABSTRACTTujuan penelitian ini adalah untuk menganalisis pengaruh corporate social responsibility, ROA, Leverage, dan Size terhadap agresivitas pajak yang diproksikan dengan tarif pajak efektif. Penelitian ini menggunakan metode purposive sampling dengan menetapkan beberapa kriteria dan menggunakan data sekunder yaitu data perusahaan manufaktur yang terdaftar di BEI periode 2019 dan menggunakan data time series. Populasi penelitian seluruhnya adalah 189 perusahaan dan mendapatkan hasil sampel sebanyak 33 perusahaan, data diperoleh melalui akses website resmi BEI dan KNKT, penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan hasil pengaruh yang signifikan dan positif antara dimensi ekonomi, lingkungan, sosial CSR terhadap agresivitas pajak, variabel ROA, dan ukuran juga menunjukkan hasil yang signifikan dan positif terhadap agresivitas pajak, sedangkan hasil leverage terhadap agresivitas pajak adalah menunjukkan pengaruh yang signifikan dan negatif.Kata kunci: Agresivitas Pajak, CSR, Leverage, ROA, Ukuran

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN UKURAN PERUSAHAN TERHADAP AGRESIVITAS PAJAK

SIMAK ◽

10.35129/simak.v19i01.178 ◽

2021 ◽

Vol 19 (01) ◽

pp. 174-189

Author(s):

Nurfidinia Karin Putri ◽

Erlina Diamastuti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Financial Reports ◽

Tax Aggressiveness ◽

Analysis Technique ◽

Csr Disclosure ◽

Corporate Social

The purpose of this study was to test the influence of Corporate SocialResponsibility Disclosure, profitability, and company size on tax aggressiveness ofcompanies listed on the SRI-KEHATI Index 2015-2018. This study uses aquantitative approach in looking at the problems to be tested. Data collection usessecondary data in the form of annual financial reports and corporate sustainabilityreports listed in the SRI-KEHATI index. The population in this study werecompanies listed on the SRI-KEHATI index 2015-2018, while the sample of thisstudy was selected using the purposive sampling method. The number of sampledata that met the criteria was 13 companies. The data analysis technique in thisstudy used multiple linear regression analysis and the data were processed usingSPSS 25. The results of this study indicate that Corporate Social Responsibility(CSR) disclosure has no effect on tax aggressiveness, while profitability and firmsize have an effect on tax aggressiveness.

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Pengaruh Mekanisme GCG Dan CSR Terhadap Kinerja Keuangan Yang Dimediasi Manajemen Laba

Jurnal Manajerial Dan Kewirausahaan ◽

10.24912/jmk.v3i1.11284 ◽

2021 ◽

Vol 3 (1) ◽

pp. 24

Author(s):

Renaldy Alviansyah ◽

I Gede Adiputra

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Tobin’S Q ◽

Significant Positive Effect ◽

Tobin's Q ◽

Significant Negative Effect ◽

Negative Effect ◽

Corporate Social ◽

Positive Effect

This study examines the impact of corporate governance mechanism and corporate social responsibility to financial performance. This study consists of four independent variables, one mediating variable, and three dependent variables, namely the proportion of independent board of commissioners, institutional ownership, audit committee, and corporate social responsibility as an independent variabel, earnings management as a mediating variable, and ROA, EPS, and Tobin;s Q as the dependent variable. The research method used is descriptive method with a qualitative approach. The sample in this study are 19 manufacturing company which listed on the Indonesia Stock Exchange from 2017 until 2019 who selected through purposive sampling method. The result of this study are the proportion of independent board of commissioners and institutional ownership not significant negative effect on earnings management, the audit committee has a significant positive effect on earnings management, corporate social responsibility has no significant positive effect on earnings management, corporate governance mechanisms do not have a significant negative effect on ROA, the proportion of independent commissioners and institutional ownership did not have a significant negative effect on EPS, the audit committee did not have a significant positive effect on EPS, corporate governance mechanisms did not have a significant positive effect on Tobin's Q, corporate social responsibility did not have a significant negative effect on financial performance, earnings management does not have a significant negative effect on ROA, earnings management has a significant negative effect on Tobin's Q, earnings management does not have a significant positive effect mut on EPS, governance mechanisms per business have a positive effect on ROA and EPS mediated by earnings management, corporate governance mechanisms negatively affect Tobin's Q mediated by earnings management, and corporate social responsibility has a positive effect on mediated financial performance by earnings management.Penelitian ini bertujuan untuk menganalisis pengaruh Mekanisme Tata Kelola Perusahaan dan Tanggung Jawab Sosial Perusahaan terhadap Kinerja Perusahaan. Penelitian ini terdiri dari empat variabel independen, satu variabel mediasi, dan tiga variabel dependen, yaitu proporsi dewan komisaris independen, kepemilikan institusional, komite audit, dan tanggung jawab sosial perusahaan sebagai variabel independen, manajemen laba sebagai variabel mediasi, dan ROA, EPS, dan Tobin’s Q sebagai variabel dependen. Metode riset yang digunakan adalah metode deskriptif dengan pendekatan kualitatif. Sampel dari penelitian ini adalah 19 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari 2017 sampai 2019 yang ditentukan menggunakan metode purposive sampling. Hasil dari penelitian ini adalah proporsi dewan komisaris independen dan kepemilikan institusional berpengaruh negatif tidak signifikan terhadap manajemen laba, komite audit berpengaruh positif signifikan terhadap manajemen laba, tanggung jawab sosial perusahaan berpengaruh positif tidak signifikan terhadap manajemen laba, Mekanisme tata kelola perusahaan berpengaruh negatif tidak signifikan terhadap ROA, proporsi dewan komisaris independen dan kepemilikan institusional berpengaruh negatif tidak signifikan terhadap EPS, komite audit berpengaruh positif tidak signifikan terhadap EPS, mekanisme tata kelola perusahaan berpengaruh positif tidak signifikan terhadap Tobin’s Q, tanggung jawab sosial perusahaan berpengaruh negatif tidak signifikan terhadap kinerja keuangan, manajemen laba berpengaruh negatif tidak signifikan terhadap ROA, manajemen laba berpengaruh negatif signifikan terhadap Tobin’s Q, manajemen laba berpengaruh positif tidak signifikan terhadap EPS, mekanisme tata kelola perusahaan berpengaruh positif terhadap ROA dan EPS dimediasi oleh manajemen laba, mekanisme tata kelola perusahaan berpengaruh negatif terhadap Tobin’s Q dimediasi oleh manajemen laba, dan tanggung jawab sosial perusahaan berpengaruh positif terhadap kinerja keuangan dimediasi oleh manajemen laba.

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

Paradigma ◽

10.33558/paradigma.v17i2.2315 ◽

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.

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ANALISIS PENGARUH ENVIROMENTAL PERFORMANCE DAN SIZE TERHADAP NET PROFIT MARGIN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013 – 2015

BISMA (Bisnis dan Manajemen) ◽

10.26740/bisma.v9n2.p91-100 ◽

2018 ◽

Vol 9 (2) ◽

pp. 91

Author(s):

Trias Madanika Kusumaningrum

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Environmental Performance ◽

Profit Margin ◽

Significant Negative Effect ◽

Net Profit ◽

Negative Effect ◽

The Difference ◽

Corporate Social ◽

Positive Effect

This study aimed to analyze the influence of Environmental Performance, SIZE, and Corporate Social Responsibility to the net profit margin and the difference between the influence of the Environmental Performance and Corporate Social Responsibility SIZE as an intervening variable.The samples were registered manufactories on BEI, with total amount of samples (n) were 93 with pooling data method from 2013 to 2015. Sample was taken using purposive sampling method based on particular criteria which was appropriate with research purposes.The results showed that the Environmental Performance (EP) significant negative effect on Corporate Social Responsibility (CSR), Size significant negative effect on Corporate Social Responsibility (CSR), Environmental Performance (EP) significant positive effect on net profit margin (NPM), Size does not effect on the net profit margin (NPM), Corporate Social Responsibility (CSR) has no effect on net profit margin (NPM), Corporate Social Responsibility (CSR) in the first model did not prove to mediate Environmental Performance (EP) to Net Profit Margin (NPM), and Corporate Social Responsibility (CSR) in the second model is not proven to mediate Size to Net Profit Margin (NPM).

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