Corporate Social Responsibility Disclosure: Tax Agresiveness Indication?

The purpose of this study to test whether Corporate Social Responsibility disclosure can be used as a firms’ indication of the tax aggressiveness. Unlike the previous study, this paper uses both Effective Tax Rate Differences and Current Effective Tax Rate to provide the degree of aggressiveness. Besides, it compares among industries in Indonesia. The independent variable of this research is Corporate Social Responsibility disclosure measured by the Corporate Social Responsibility Disclosure Index based on the GRI G4 standard. The sample of this research is companies listed on the Indonesia Stock Exchange during the 2014-2018 period, except for the financial and construction sector. With 506 observations, the results of this research indicate that Corporate Social Responsibility disclosure has a significant effect on tax aggressiveness. The research implication provides the awareness to the tax authority that a good reputation of social responsibility can be a sign of tax aggressiveness existence. In addition, the result suggests that industry type is needed to be considered relate to taxation strategies.

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CORPORATE SOCIAL RESPONSIBILITY AND TAX AGGRESSIVENESS IN PERSPECTIVE LEGITIMACY THEORY

International Journal of Economics Business and Accounting Research (IJEBAR) ◽

10.29040/ijebar.v3i04.726 ◽

2019 ◽

Vol 3 (04) ◽

Author(s):

Putri Sari ◽

Wiwiek Prihandini

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Global Reporting Initiative ◽

Legitimacy Theory ◽

Effective Tax Rate ◽

Economic Dimension ◽

Tax Rate ◽

Tax Aggressiveness ◽

Corporate Social

The company as a business entity seeks to provide high dividends for shareholders. On the other hand as a corporate taxpayer, companies must set aside profits to pay taxes. Tax aggressiveness can be used to minimize this conflict. But this action is not liked by shareholders because it can damage the company's reputation. By referring to the legitimacy theory, corporate social responsibility (CSR) is considered as an action that can maintain the company's reputation. The question is whether corporate social responsibility has an effect on tax aggressiveness. In fact the results of the research on this matter vary. This study aims to reexamine the influence of corporate social responsibility, from the economic, social, and environmental dimensions to tax aggressiveness. The tests were carried out using 62 data from 31 companies listed on the Indonesia Stock Exchange during 2016-2017. Effective tax rate (ETR) is used to measure tax aggressiveness, CSR is measured using the Global Reporting Initiative (GRI) 04 valuation standard. The results of the study state that CSR economic dimension has a positive effect on tax aggressiveness, while CSR social and environmental dimensions negatively affect tax aggressiveness. Recommendations, tax authorities can use disclosure of environmental and social dimensions as an indication of the practice of tax aggressiveness. Key Words: Corporate Social Responsibility (CSR), Tax Aggressiveness, Legitimacy Theory, Global Reporting Initiative (GRI).

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Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak

JIATAX (Journal of Islamic Accounting and Tax) ◽

10.30587/jiatax.v3i2.1953 ◽

2020 ◽

Vol 3 (2) ◽

pp. 104

Author(s):

Darti Djuharni ◽

Wahyu Alif Kurniawan

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Secondary Data ◽

Capital Intensity ◽

Manufacturing Companies ◽

Effective Tax Rate ◽

Tax Rate ◽

Tax Aggressiveness ◽

Corporate Social

The purpose of this study aims to analyze the disclosure of Corporate Social Responsibility (CSR) on corporate tax aggressiveness. The independent variable of this study is corporate social responsibility (CSR) using the dummy method and based on the standard GRI G-4 / GRI index and the dependent variable of this study is the tax aggressiveness required with an effective tax rate proxy (ETR). This study uses control variables including profitability, leverage, capital intensity, and inventory intensity. The study uses secondary data conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and the study sample was obtained by 11 companies. The research method used uses multiple linear regression with the help of SPSS 22 software. The results of this study prove that the disclosure of Corporate Social Responsibility is not significant for tax aggressiveness

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The Influence Of Tax Aggressiveness On Corporate Social Responsibility

International Journal for Innovation Education and Research ◽

10.31686/ijier.vol8.iss1.2063 ◽

2020 ◽

Vol 8 (1) ◽

pp. 44-48

Author(s):

Miryati Putri Rahayu Turina Sapitri

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Sampling Technique ◽

Company Size ◽

Effective Tax Rate ◽

Tax Rate ◽

Tax Aggressiveness ◽

Mining Companies ◽

Corporate Social

The objective of this research was to analyze the effect of the tax aggressiveness on the corporate social responsibility of the mining companies listed on Indonesia Stock Exchange in the period of 2013 - 2015. The independent variable used in this research was the tax aggressiveness measured by the effective tax rate (ETR); while, the dependent variable used in this research was the corporate social responsibility (CSR). This research used three control variables (return on assets, leverage, and company size). The sampling technique used in this research was a purposive sampling technique so that the sample of this research was all mining companies (27 companies) which had published the annual financial reports in the period of 2013 – 2015. The sample was collected through 81 observations. Data analysis technique used in this research was a multiple linear regression using SPSS version 20. The result of this research showed that (1) the tax aggressiveness and the company size had an effect on the CSR; while, the return on asset (ROA) and leverage had no effect on the CSR.

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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Jurnal Akuntansi ◽

10.33369/j.akuntansi.10.1.93-104 ◽

2020 ◽

Vol 10 (1) ◽

pp. 93-104

Author(s):

Meily Trinesia ◽

Husaini Husaini

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Secondary Data ◽

Foreign Ownership ◽

Sampling Techniques ◽

Independent Variables ◽

Corporate Social Responsibility Disclosure ◽

Industry Type ◽

Corporate Social

ABSTRACT This study is aimed to prove the influence of corporate characteristic on corporate social responsibility disclosure by using independent variables size, age, goverment ownership, foreign ownership, leverage, profitability, industry type, and auditor type. The sample in this study is a non-financial companies listed at the Indonesia Stock Exchange in 2013-2017 and consisted of 250 companies. The data used in secondary data obtained from financial from the website www.idx.co.id. Methods of data collection used purposive sampling techniques. This study used a quantitative approach.Data was analyzed using multiple linear regression using SPPSS software version 23. The results showed that Size and Goverment Ownership of the company had effect possitive on corporate social responsibility. Age, Foreign Ownership, Leverage, Profitability, Industry Type, and Auditor Type have no effect on corporate social responsibility. Keywords : Corporate Social Responsibility Disclosure and Corporate Characteristic

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA TERHADAP NILAI PERUSAHAAN DENGAN TIPE INDUSTRI SEBAGAI VARIABEL MODERASI

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v5i2.5074 ◽

2019 ◽

Vol 5 (2) ◽

pp. 185

Author(s):

Henik Haris Astuti ◽

Roni Aron Oktavianus ◽

Yvonne Augustine

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Firm Value ◽

Stock Exchange ◽

Corporate Social Responsibility Disclosure ◽

Industry Type ◽

Corporate Social ◽

Sustainability Report

This study aims to examine and analyze the influence of sustainability report disclosure, financial performance, non-financial performance on firm value with industry type as a moderating variable. The sample used in this study are companies that listed on the Indonesia Stock Exchange (IDX) and publish sustainability report for the period 2012-2016. Testing was done by using multiple regression analysis with moderation regression analysis method. The result of this research are: (1) corporate social responsibility disclosure has an positif effect on firm value, (2) financial performance has an positif effect to firm value, (3) non financial performance has no effect on firm value, (4) industry type not moderating the influence of corporate social responsibility disclosure on firm value (5) industry type not moderating the influence of financial performance on firm value, and (6) industry type not moderating the influence of non financial performance on firm value.

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN INSENTIF PAJAK SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI)

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v2i2.543 ◽

2018 ◽

Vol 2 (2) ◽

pp. 39-58 ◽

Cited By ~ 1

Author(s):

Kholid Hidayat ◽

Arles P. Ompusunggu ◽

H. Suratno H. Suratno

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Capital Intensity ◽

Negative Influence ◽

Effective Tax Rate ◽

Tax Aggressiveness ◽

Tax Incentive ◽

Csr Disclosure ◽

Corporate Social

This study is aimed to examine the effect of Corporate Social Responsibility (CSR) to tax aggresiveness with tax incentive as a moderator. The study population used was the mining companies listed in Indonesia Stock Exchange with sample consisted of 34 companies which were obtained by purposive sampling method between 2011 and 2015. This study used CSR (as independent variable), tax aggressiveness (as dependent variable) and tax incentive (as moderating variable). To control the effect of CSR to tax aggressiveness, this study used variable controls namely leverage, size, Return On Assets (ROA), capital intensity and inventory intensity. While dependent variable, tax aggressiveness, was measured by using a proxy: Effective Tax Rate (ETR). CSR has been carried out by using Corporate Social Responsibility Index (CSRI) and data analysis technique has been done by using Moderated Regression Analysis (MRA). In addition the data was processed by using SPSS 22. The result showed that CSR has negative influence to tax agressiveness. The higher the level of corporations CSR disclosure, the lower is the level of tax aggressiveness.Tax incentives was proven and capable to strenghthen the relation between CSR and tax aggressivenes. CSR simultantly tested with the control variables showed similar result. It has negative influence.The higher the level of corporations CSR disclosure, the lower is the level of tax aggressiveness.Keywords: CSR, Tax Aggressivenes, Tax Incentives

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Tax Aggressiveness Seen From Company Characteristics and Corporate Social Responsibility

Journal of Auditing Finance and Forensic Accounting ◽

10.21107/jaffa.v5i2.3765 ◽

2017 ◽

Vol 5 (2) ◽

pp. 77

Author(s):

Yunus Harjito ◽

Christin Novita Sari ◽

Yulianto

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Capital Intensity ◽

Effective Tax Rate ◽

Tax Rate ◽

Tax Aggressiveness ◽

Comprehensive Picture ◽

Independent Variable ◽

Corporate Social ◽

Research Period

<pre>This study aims to analyze the effect of company characteristics and Corporate Social Responsibility on tax aggressiveness. Dependent variable used in this research was tax aggressiveness as measured by effective tax rate. The independent variables in this study were company characteristics consisting firm size, leverage, and capital intensity. This study also used Corporate Social Responsibility as independent variable. The sample was 41 companies with the research period for 5 years (2011-2015) selected by using purposive sampling method. The data analysis in this study used multiple linear regression to obtain a comprehensive picture of the effect of corporate characteristics and Corporate Social Responsibility on Tax Aggressiveness using SPSS version 21 for Windows. The result shows that company size and capital intensity significantly affect the tax aggressiveness. However, two other variables (leverage and Corporate Social Responsibility) that allegedly affect tax aggressiveness are not proven to affect tax aggressiveness.</pre>

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013--2015

Jurnal Akuntansi Auditing dan Keuangan BALANCE ◽

10.25170/balance.v15i2.84 ◽

2018 ◽

Vol 15 (2) ◽

pp. 237-253

Author(s):

Sulistyowati Sulistyowati ◽

Lisa Ariska Ulfah

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Secondary Data ◽

Total Sample ◽

Annual Reports ◽

Tax Aggressiveness ◽

Corporate Social Responsibility Disclosure ◽

Total Observation ◽

Corporate Social

Tax Aggressiveness is action taken to minimize the expenses of the taxpayer receives tax payable. The more efficient the tax expenses of State revenues from taxes will also decrease. This study was conducted to determine the effect of Corporate Social Responsibility Disclosure, Profitability and Leverage on Tax Aggressiveness in manufacture firms that listed at Indonesian Stock Exchange for the year 2013 – 2015. The sample was determined by purposive sampling method that listed at Indonesian Stock Exchange for the year of 2013 – 2015, with a total sample of 29 manufacture firms for a total observation in this study a total of 87 observations. The data used in this research is secondary data, in the form of a financial report and annual reports that downloaded via the official Indonesia Stock Exchange’s website. Data were analyzed using pooled data regression that processed using Eviews version 8.0 software. Hypothesis testing using t-statistic test. The results obtained are profitability variable which proxied by return on asset (ROA) had a significant impact on tax aggressiveness. While corporate social responsibility disclosure variable which proxied by corporate social responsibility index (CSRI) and leverage variable had no significant effect on tax aggressiveness.

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FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v15i2.7120 ◽

2020 ◽

Vol 15 (2) ◽

pp. 151

Author(s):

Vinola Herawaty

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Foreign Ownership ◽

Annual Reports ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Industry Type ◽

The Difference ◽

Corporate Social

The objective of this study is to analyze the influence of leverage, profitability,, industry type and foreign ownership to Corporate Social Responsibility Disclosure. The method of this research is a hypothesis testing which explaining the phenomenon of the relationship between variables. Data used in this study come from annual reports and financial reports of manufacturing companies listed on the Indonesia Stock Exchange in period 2016-2018. Analysis of the hypothesis used in this study using linear regression. The difference between this research and previous research is adding foreign ownership variable because foreign ownership are parties that are considered to be concerned about the wide disclosure of corporate social responsibility. This study shown that the results of leverage, industry type and foreign ownership have positive influences to Corporate Social Responsibility Disclosure, while profitability does not has a significant effect to Corporate Social Responsibility Disclosure

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR UTAMA DAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016)

AKUNTABILITAS ◽

10.29259/ja.v12i2.9313 ◽

2019 ◽

Vol 12 (2) ◽

pp. 125-144

Author(s):

Nadya Shinta Savira Gunawan ◽

Inten Meutia ◽

Yusnaini Yusnaini

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Manufacturing Sector ◽

Secondary Data ◽

Sampling Technique ◽

Annual Reports ◽

Tax Aggressiveness ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

The purpose of this research is to test whether there is influence of Corporate Social Responsibility disclosure and leverage on tax aggressiveness. The theories used in this research are Stakeholder Theory and Debt Covenant Hypothesis from Positive Accounting Theory. The type of this research is quantitative research. The population in this research is all main and manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2014-2016. The total of companies selected as samples are 75 companies with the period research for three years, so the total of samples in this research are 225 samples that have been selected using purposive sampling technique. The data used in this study is secondary data in the form of annual reports of main and manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2014-2016. Data collection technique used is documentation. The data analysis technique used is panel data regression. The results of this research showed that Corporate Social Responsibility disclosure has no influence on tax aggressiveness while leverage has negative and significant influence on tax aggressiveness.

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