scholarly journals PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI SARANA LEGITIMASI: DAMPAKNYA TERHADAP TINGKAT AGRESIVITAS PAJAK

2016 ◽  
Vol 4 (2) ◽  
Author(s):  
Dwi Ratmono ◽  
Winarti Monika Sagala
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Rates ◽  
Effective Tax Rates ◽  
Corporate Social

Abstrak: Pengungkapan Corporate Social Responsibility (Csr) Sebagai Sarana Legitimasi: Dampaknya Terhadap Tingkat Agresivitas Pajak. Berdasar teori legitimasi, terdapat dugaan bahwa perusahaan menggunakan pengungkapan corporate social responsibility (CSR) dalam rangka menjaga citra (image) di mata masyarakat. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan CSR  terhadap   agresivitas pajak. Hipotesis yang diajukan adalah pengungkapan CSR berpengaruh negatif terhadap agresivitas pajak dalam rangka menjaga citranya.  Penelitian  ini  bertujuan menguji generalisasi temuan  Lanis dan   Richardson (2012) dalam konteks Indonesia.  Sampel terdiri atas  perusahaan non-keuangan yang terdaftar di BEI pada tahun 2011-2013 Hasil  penelitian menunjukkan  bahwa  semakin  rendah  tingkat pengungkapan   CSR suatu   perusahaan,   semakin   tinggi   tingkat   agresivitas pajaknya. Hasil ini memberikan dukungan empiris untuk teori legitimasi bahwa perusahaan selalu berusaha mendapat dukungan dari lingkungan institusionalnya. Kata kunci: pengungkapan CSR, agresivitas pajak, effective tax rates, legitimasi

Do Socially Responsible Firms Pay More Taxes?

2015 ◽  
Vol 91 (1) ◽  
pp. 47-68 ◽  
Author(s):  
Angela K. Davis ◽  
David A. Guenther ◽  
Linda K. Krull ◽  
Brian M. Williams
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Studies ◽  
Ordinary Least Squares ◽  
Data Availability ◽  
Tax Rates ◽  
Socially Responsible ◽  
Effective Tax Rates ◽  
Tax Payments ◽  
Corporate Social

ABSTRACT We investigate the relation between corporate tax payments and corporate social responsibility. Because existing theory and empirical studies find inconsistent evidence on the relation between these constructs, we investigate whether the two activities act as complements or substitutes. We estimate the relation between measures of corporate social responsibility and (1) the amount of corporate taxes paid, and (2) the amount invested in tax lobbying activities using both ordinary least squares and a system of simultaneous equations. We find consistent evidence that corporate social responsibility is negatively related to five-year cash effective tax rates and positively related to tax lobbying expenditures. Our evidence suggests that, on average, corporate social responsibility and tax payments act as substitutes. Data Availability: Data are available from sources identified in the paper.

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.

CHALLENGES OF IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY STRATEGIES BY COMMERCIAL BANKS IN KENYA

2017 ◽  
Vol 2 (2) ◽  
pp. 1 ◽  
Author(s):  
Elizabeth Mbogoh ◽  
Professor Martin Ogutu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resources ◽  
Commercial Banks ◽  
Survey Design ◽  
Commercial Banking ◽  
Descriptive Statistics ◽  
Tax Rates ◽  
The Government ◽  
Corporate Social

Purpose: The purpose of the study was to determine the challenges faced by commercial banks in Kenya in implementing corporate social responsibility strategies.Methodology: The research design was descriptive survey design. The population was 43 commercial banks in Kenya. Study was a census that is all the 43 duly licensed and operational commercial banking institutions within the country were used. The data collection instrument was a questionnaire.  The data analysis method was quantitative in nature.  Descriptive statistics was used. The particular descriptive statistics used were means scores and percentages. The software for analysis was SPSS Version 20.Results: Results indicated that a the macro-environment challenges affecting the implementation of corporate social responsibility strategies by commercial banks were overwhelming poverty, culture of a community and high tax rates. Results also indicated that the industry specific challenges affecting the implementation of corporate social responsibility strategies by commercial banks were: ability of customers to bargain for particular CSR projects and bargaining power of suppliers. Results also indicated that the other challenges affecting the implementation of corporate social responsibility strategies by commercial banks were incompetent human resources and lack of clear guidelines in the bank.Unique contribution to theory, practice and policy: Recommendations are that that in order to tackle the challenges faced by commercial banks in Kenya in implementing corporate social responsibility strategies then, the banks should ensure community participation before CSR implementation and the banks should understand the culture of a community. Bank should also ensure that it has structures on CSR implementation and the budgets on CSR should be made to facilitate effective resource allocation. Banks should carry out thorough market analysis on the CSR project. For effective implementation of CSR the government should tackle the problem of overwhelming poverty and high tax rates. The banks should employ competent human resources and give clear guidelines of CSR implementation.

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