scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK

2019 ◽  
Vol 12 (3) ◽  
pp. 408
Author(s):  
Elok Kurniawati
Keyword(s):  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Social Responsibility ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Direct Impact ◽  
Tax Aggressiveness ◽  
Mining Companies ◽  
Corporate Social

Tax aggressiveness is an action carried out with the aim of minimizing the number of estimated tax costs. The act of tax aggressiveness is mostly carried out by large companies in Indonesia because taxes are considered as costs that have a significant effect on the company and have a direct impact on profitability. The purpose of this study was to analyze the effect of corporate social responsibility, liquidity, and leverage on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange for the period 2014-2017.Sampling using a purposive sampling method. The method of analysis used in this study is multiple linear regression.

scholarly journals Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Pemoderasi

2018 ◽  
pp. 677
Author(s):  
Ida Ayu Intan Suryadewi ◽  
Ni Ketut Rasmini
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Aggressiveness ◽  
Mining Companies ◽  
Analysis Technique ◽  
Corporate Social

Corporate Social Responsibility (CSR) is a business commitment to contribute to sustainable economic development that is implemented by establishing a partnership with employees, corporate representatives and the general public. A company's CSR can be affected by tax aggressiveness and firm size. The purpose of this study is to determine the effect of tax aggressiveness on corporate social responsibility and to determine whether firm size can moderate the effect of tax aggressiveness on corporate social responsibility. This research was conducted on mining companies listed on the Stock Exchange Indoneisa (BEI) in 2014-2016. The sampling method was purposive sampling. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of research, it is known that tax aggressiveness negatively affect corporate social responsibility. This research also shows that firm size is able to moderate the influence of tax aggressiveness on corporate social responsibility. Keywords: Corporate Social Responsibility, Tax Aggressiveness, Firm Size    

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA DENGAN LEVERAGE DAN GROWTH SEBAGAI VARIABEL CONTROL PADA INDUSTRI FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 3 (2) ◽  
pp. 226
Author(s):  
Marissa Putriana ◽  
Susi Artati ◽  
Venny Junica Utami
Keyword(s):  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Linear Regression ◽  
Social Responsibility ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Positive Relationship ◽  
Stock Exchange ◽  
Corporate Social

This research aimed to examine the influence of Corporate Social Responsibility on earnings management. The population in this research is the pharmaceutical company on the Indonesia stock exchange. Samples are selected using a purposive sampling method. The data used in this research is 6 companies for the period of 2012-2016. The method of data analysis used multiple linear regression. The result of this research showed that Corporate Social Responsibility is not a significant effect and have a positive relationship towards the earnings management.

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

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.

scholarly journals The Pengaruh Ukuran perusahaan dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social Responsibility

Owner ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 48
Author(s):  
Jaenal Abidin ◽  
Siska Anggun Lestari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Mining Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this study was to determine the effect of company size on corporate social responsibility disclosure and to determine the effect of audit committee size on corporate social responsibility disclosure, and to determine the effect of company size and audit committee size together on corporate social responsibility disclosure in mining companies in the period 2014-2018. Data collection using secondary data obtained from the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange. Sampling with puposive sampling method, there are 155 samples. The method of analysis uses multiple linear regression. The results of the study concluded that the size of the company and the size of the audit committee simultaneously had a significant effect on corporate social responsibility disclosure, company size had no significant effect on corporate social responsibility disclosure, and the size of the audit committee had a significant effect on corporate social responsibility disclosure.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Equity ◽  
2019 ◽  
Vol 18 (2) ◽  
pp. 167
Author(s):  
Heddy Arif Rachman ◽  
Anita Nopiyanti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Independent Variables ◽  
Mining Companies ◽  
Corporate Social

The purpose of this study was to examine the influence of probability, leverage, and company size to corporate social responsibility disclousure. The independent variables in this study is probability, leverage, and company size. The dependent variable in this study is the corporate social responsibility disclousure, with years of research for 2010-2013. The sample in this study is mining companies that go public in Indonesia Stock Exchange (BEI) and have reported the corporate social responsibility disclosure activities. There are 36 samples by purposive sampling method. This study uses multiple linear regression analysis. The results showed that there was no significant relationship between profitability and leverage on the disclosure of corporate social responsibility. Instead, there is a significant influence in the presence of company size on disclosure of corporate socialresponsibility.

scholarly journals PENGARUH UKURAN PERUSAHAAN, LEVERAGE, UKURAN DEWAN KOMISARIS DAN PROFITABILTAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG GO PUBLIC TAHUN 2016-2018 DI BURSA EFEK INDONESIA)

2020 ◽  
Vol 15 (3) ◽  
pp. 405
Author(s):  
Andry Sugeng
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Total Sample ◽  
Company Size ◽  
Mining Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This study aims to analyzie and obtain empirical evidence about the effect company size, leverage, board of commisioners and profitability on the corporate social responsibility disclosure to coal mining companies in Indonesia. The independent variables of this study are company size, leverage, board of commisioners, and profitability while the dependent variable of this study is the disclosure of corporate social responsibility. The study conducts multiple regression analysis by using mining companies which listed in the Indonesia Stock Exchange (BEI) over period between 2016 to 2018 with a total of 44 companies. This study collects the data by purposive sampling method that makes the total sample is 17 companies with 51 data of financial statements companies as research observations. This study finds that: (1) company size not significant effect to corporate social responsibility disclosure;(2) leverage not significant effect to corporate social responsibility disclosure;(3) board of commisioners not significant effect to corporate social responsibility disclosure; and (4) profitability significantly effect to corporate social responsibility disclosure.

scholarly journals The Influence Of Tax Aggressiveness On Corporate Social Responsibility

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.

scholarly journals Pengaruh Profitabilitas, Leverage, Dan Komposisi Dewan Komisaris Independen Terhadap Pengungkapan Corporate Social Responsibility

2020 ◽  
Vol 2 (1) ◽  
pp. 2428-2444
Author(s):  
Fitri Herdi ◽  
Erinos NR
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Data Collection ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Mining Companies ◽  
Corporate Social

This study aims to determine the effect of profitability, leverage, and the composition of the independent board of commissioners on the disclosure of corporate social responsibility. The population in this study were mining companies listed on the Indonesia stock Exchange (IDX) in 2014 to 2018. The research sample was determined using a purposive sampling method, and a total sample of 10 mining companies. The data used is secondary data. Data collection techniques with documentation at www.idx.co.id . The analytical method used is Moderated Regression Analysis. The results showed that profitability had a positive and not significant effect on CSR, leverage had a negative and not significant effect on CSR, and the composition of the independen board of commissioners had a negative and not significant effect on CSR

scholarly journals Pengungkapan Corporate Social Responsibility Sebagai Pemoderasi Pengaruh Leverage dan Kepemilikan Manajerial Pada Nilai Perusahaan

2020 ◽  
Vol 30 (1) ◽  
pp. 147
Author(s):  
Ida Ayu Gde Shinta Vidarani ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Mining Companies ◽  
Csr Disclosure ◽  
Corporate Social

ABSTRACT This study aims to determine and obtain empirical evidence about the effect of leverage and managerial ownership on firm value by disclosing corporate social responsibility as a moderating factor. This research was conducted on mining companies listed on the Indonesia Stock Exchange in 2014-2018. The research sample was selected using the nonprobability sampling method with a purposive sampling technique and obtained 13 mining companies, so the number of observations in the study was 65 observations over 5 years. Data analysis techniques used is Moderated Regression Analysis (MRA). Based on the results of the study, it shows that disclosure of corporate social responsibility as a moderating variable weakens the influence of leverage on firm value, disclosure of corporate social responsibility as a moderating variable that strengthens the effect of managerial ownership on firm value. Keywords : Csr disclosure, leverage, managerial ownership, firm value

scholarly journals Corporate Social Responsibility and Tax Aggressiveness: Evidence from Indonesia

2020 ◽  
Vol 13 (2) ◽  
pp. 105
Author(s):  
Fredi Kristiadi ◽  
Elisabeth Penti Kurniawati ◽  
Ahmad Maulin Naufa
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Method Of Moments ◽  
Sampling Method ◽  
Stock Exchange ◽  
Generalized Method Of Moments ◽  
Tax Aggressiveness ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

The purpose of this research is to examine the impact of tax aggressiveness on corporate social responsibility (CSR) and its reversal. It also finds out which one of those relationships with more considerable influence. The population of this research is manufacture companies listed on the Indonesian Stock Exchange over the period 2008-2019. This research used a purposive sampling method and found 67 companies. We test the multiple regressions using the generalized method of moments (GMM) to analyze the hypotheses. The results depict that CSR does not affect tax aggressiveness. However, tax aggressiveness has a significant effect to enhance CSR. Therefore, the relationship between CSR and tax aggressiveness is only one direction.

Sign in / Sign up

Export Citation Format

Share Document