scholarly journals The role of corporate governance in emerging market: Tax avoidance, corporate social responsibility disclosures, risk disclosures, and investment efficiency

2020 ◽  
Vol 9 (3) ◽  
pp. 8-26 ◽  
Author(s):  
Amrie Firmansyah ◽  
Gitty Ajeng Triastie
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Emerging Market ◽  
Tax Avoidance ◽  
Investment Efficiency ◽  
Manufacturing Companies ◽  
Corporate Social ◽  
Risk Disclosures

This study aims to examine the effect of tax avoidance, corporate social responsibility disclosures, and risk disclosures on investment efficiency. This study also examines the role of corporate governance in the association between tax avoidance, corporate social responsibility disclosures, risk disclosures, and investment efficiency. This study uses multiple linear regression with panel data. The sample uses 43 manufacturing companies listed on the Indonesian Securities Exchange from 2014 up to 2017 so that the total sample in this study amounted to 172 firm-years. The result suggests that tax avoidance is negatively associated with investment efficiency. However, corporate social responsibility disclosures and risk disclosures do not affect investment efficiency. Furthermore, another result suggests that corporate governance failed to moderate the effect of tax avoidance on investment efficiency. Besides, corporate governance can weaken the negative influence of corporate social responsibility disclosures on investment efficiency as well as corporate governance drives the negative effect of risk disclosures on investment efficiency.

Implementation of Corporate Social Responsibility and Good Corporate Governance can Reduce the Amount of Tax Avoidance

2019 ◽  
Vol 118 (4) ◽  
pp. 45-53
Author(s):  
Dr. Ali Sandy Mulya ◽  
M. Si
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quantitative Methods ◽  
Tax Avoidance ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Corporate Social

This study was to analyze corporate social responsibility (CSR) and the application of good corporate governance (GCG) could reduce action tax avoidance action (T.Avoid) on manufacturing companies. The sample used a public company listed on the Indonesia Stock Exchange. This study design using quantitative methods, and testing hypotheses by using Partial Least Square method with Smart PLS. The result is a significant direct effect of CSR and GCG against T.Avoid with values t-Statistics (61.558and 20.616) is greater than t-table (1.985).While the indirect effect, the results are significant CSR and GCG against T.Avoid through profitability as an intervening variable with a value of t-Statistics(23.094) is greater than t-table (1.985).Implications government needs to give attention to CSR and corporate governance practices that can reduce T.Avoid.  T.Avoid even did not rule can be omitted, so that revenues can be maximized sector through taxation to fund the development of the State.

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance dan Sales Growth pada Tax Avoidance

2020 ◽  
Vol 30 (5) ◽  
pp. 1066
Author(s):  
Ni Made Dwi Payanti ◽  
I Ketut Jati
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to examine the effect of corporate social responsibility disclosure, good corporate governance and sales growth on tax avoidance with a cash effective tax rate (CETR) proxy. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Determination of the sample using the nonprobability sampling method with purposive sampling technique obtained by 20 companies with 80 observations. The data analysis technique used is multiple linear regression analysis, first factor analysis is carried out to determine the factors of good corporate governance variables. The results of this study indicate that disclosure of corporate social responsibility has no effect on tax avoidance, good corporate governance with proxies selected representing managerial ownership and institutional ownership negatively affect tax avoidance, while sales growth has a positive effect on tax avoidance. Keywords: Tax Avoidance; Corporate Social Responsibility Disclosure; Good Corporate Governance; Sales Growth.

scholarly journals The Effect of Corporate Governance, Corporate Social Responsibility, and Financial Performance on Tax Avoidance

2018 ◽  
Vol 8 (2) ◽  
pp. 245
Author(s):  
Sandhi Wiratmoko
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Debt Ratio ◽  
Manufacturing Companies ◽  
Corporate Social

This study aims to examine the effect of corporate governance, corporate social responsibility, and financial performance on tax avoidance. The dependent variable used in this study is tax avoidance as measured by Cash Effective Tax Rate (CETR), while the independent variables used are independent commissioners, audit committee, corporate social responsibility (CSR), debt ratio, and ROA. This study also uses firm size as the control variable. Population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange (MYX) period 2012-2016. Sampling is conducted using purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of this study show that in the sample of Indonesian manufacturing companies, the variables of independent commissioner, audit committee, and ROA have an effect on tax avoidance, while in the sample of Malaysian manufacturing companies, only the variables of debt ratio and ROA that have an effect on tax avoidance.

Faktor-Faktor Yang Mempengaruhi Tax Avoidance Dengan Profitabilitas Sebagai Varibel Intervening

IJAcc ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 120-131
Author(s):  
Imam Aji Santoso ◽  
Hendriyati Haryani ◽  
Wyne Febrianti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Good Corporate Governance ◽  
Corporate Social

Penelitian ini bertujuan untuk mendapatkan bukti empiris dan rasional mengenai pengaruh pengungkapan corporate social responsibility (CSR), good corporate governance (GCG), dan karakteristik perusahaan terhadap tax avoidance dengan profitabilitas sebagai variabel intervening, pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode analisis regresi linier berganda dengan bantuan smart PLS. Penelitian ini didasari dari penelitian yang sudah dilakukan sebelumnya. Penelitaan ini lakukan untuk mengetahui apakah hasil penelitian terdahulu dengan penelitian sekarang masih sama atau beda. Hasil penelitian menunjukan bahwa secara simultan, variabel corporate social responsibility, good corporate governance, dan karakteristik perusahaan terhadap tax avoidance dengan profitabilatas sebagai variabel intervening, berpengaruh signifikan dan positif. Peneliti disini menemukan beberapa perbedaan hasil dengan peneliti yang terdahulu atau sebelumnya, Hasil penelitian ini diharapkan dapat dimanfaatkan oleh pembaca sebagaimana semestinya. Bahkan bisa dilakukan penelitian lebih lanjut atas hasil yang sudah saya teliti.

scholarly journals ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN DIMODERASI GOOD CORPORATE GOVERNANCE

2018 ◽  
Vol 2 (02) ◽  
pp. 211-234
Author(s):  
Levi Martantina ◽  
R. Soerjatno
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Of Directors ◽  
Tax Avoidance ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Independent Variable ◽  
Corporate Social

This study aims to examine the effect  of Corporate Social Responsibility on Tax Avoidance in which Good Corporate Governance is moderating variable. Corporate Social Responsibility is independent variable whereas dependent variable is Tax Avoidance. The result of testing the first hyphothesis found that Corporate Social Responsibility has a negative effect on Tax Avoidance. In other words, the company that does extensive disclosure, the company does not practice Tax Avoidance. The result of testing the second hypothesis found that the exixtence of Good Corporate Governance in the board of directors mediate the influence of Corporate Social Responsibility with Tax Avoidance. So that the existence of the board of directors is able to contribute in making extensive disclosure towards Corporate Social Responsibility and practice of Tax Avoidance.

scholarly journals THE EFFECT OF TAX AVOIDANCE, EARNINGS MANAGEMENT AND POLITICAL CONNECTION ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE : INDONESIAN MANUFACTURING COMPANIES EVIDENCE

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 212-225
Author(s):  
Mala Ayu Anggita ◽  
Trisandi Eka Putri ◽  
Asep Kurniawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Political Connection ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this study to determine the effect of tax avoidance, earnings management, and political connection on the corporate social responsibility disclosure (case studies on manufacturing companies listed on the idx for the period 2016-2017). This study uses a quantitative approach. The population in this study were all manufacturing companies listed on the IDX for the period 2016-2017. The analytical method used in this study is descriptive analysis, classic assumption test and multiple linear regression analysis. The results showed that partially, tax avoidance and earnings management had no effect on corporate social responsibility disclosure, and political connections had a positive effect on corporate social responsibility disclosure. While simultaneously, tax avoidance, earnings management and political connection have an effect on jointly on corporate social responsibility disclosure

scholarly journals Pengaruh Corporate Social Responsibility (CSR) Dan Good Corporate Governance (GCG) Terhadap Tax Avoidance

2021 ◽  
Vol 4 (2) ◽  
pp. 152-161
Author(s):  
Setu Setyawan
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Negative Influence ◽  
Positive Influence ◽  
Good Corporate Governance ◽  
Business Regulations ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to test the influence of corporate social responsibility (CSR) and good corporate governance (GCG) on tax avoidance. The population in this study was a CGPI-winning company registered with IICG in 2018. The samples selected for use in the study were 15 companies that met the sample criteria. The study was analyzed using partial last square analysis (PLS). The results showed that CSR has a negative influence on tax avoidance. The higher the csr disclosure rate made by the company, the lower the value of CETR which means the level of tax avoidance is high. Meanwhile, good corporate governance has a significant positive influence on tax avoidance. This shows that good corporate governance then corporate tax avoidance will decrease, and the company will be able to run its business in accordance with applicable business regulations including fiscal regulations. This research is potentially relevant to academia, and management. This research provides empirical insight into two major concepts: agency and stakeholder theory issues in tax avoidance schemes.

scholarly journals Public health and corporate social responsibility: exploratory study on pharmaceutical companies in an emerging market

2020 ◽  
Vol 16 (1) ◽  
Author(s):  
Tatiana Dănescu ◽  
Maria-Alexandra Popa
Keyword(s):  
Public Health ◽  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Emerging Economies ◽  
Emerging Market ◽  
Well Being ◽  
Pharmaceutical Companies ◽  
Awareness Campaigns ◽  
Corporate Social

Abstract Background Corporate social responsibility (CSR) is studied from many perspectives and has gained unprecedented importance in recent years, especially in emerging economies. Pharmaceutical companies play a very important role in a population’s well-being and health through the CSR and corporate governance practices that they apply. Methods We used an exploratory approach to measure compliance with the Corporate Governance Code of pharmaceutical companies listed on the Romanian capital market and with practices declared through CSR. Results The results show that pharmaceutical companies are involved in actions that consider the well-being of society by offering financial support and managing various sustainable projects, targeting social and economic issues, leading public health awareness campaigns, and investing in health projects. Conclusion This study highlights the increasingly important role played by corporate governance and corporate social responsibility in pharmaceutical companies in improving public health in countries with emerging economies.

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