scholarly journals Corporate Social Responsibility of Mining Companies in Ghana: The case of Newmont Ghana Gold Limited at Ahafo

2015 ◽  
Vol 6 (4) ◽  
pp. 52-70 ◽  
Author(s):  
Daniel Owusu-Ansah ◽  
Edward Brenya . ◽  
David Damtar .
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Large Scale ◽  
Group Discussion ◽  
Relevant Literature ◽  
Sampling Technique ◽  
Community Members ◽  
Mining Companies ◽  
Corporate Social ◽  
Youth Leader

It is perceived by many that communities in Ghana that host large scale mining activities are affluent and outpace several other communities in terms of socio-economic development. This seems not to be the case. This notwithstanding, mining companies have an obligation to fulfil towards the communities they operate within as part of their Corporate Social Responsibility (CSR). This necessitated an assessment of the Corporate Social Responsibility of Newmont Ghana Gold Limited at Ahafo in Ghana. This paper considered relevant literature pertaining to the subject matter, the views of community members within the mining enclave of Ahafo as well as that of Newmont Ghana Gold Limited. A sample of 180 respondents was chosen through a purposive sampling technique. Key personalities including an Assemblyman, a Youth Leader, and three resettled persons were interviewed. There was also a focused group discussion among community members. The study found out Newmont has not deviated from its CSR in the region.

scholarly journals MENILIK PENGHINDARAN PAJAK DI PERUSAHAAN PERTAMBANGAN

2021 ◽  
Vol 7 (2) ◽  
pp. 201-214
Author(s):  
Dhinda Nuramalia ◽  
Dianwicaksih Arieftiara ◽  
Noegrahini Lastiningsih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Director General ◽  
Linear Regression Method ◽  
Corporate Taxes ◽  
Purposive Sampling ◽  
Mining Companies ◽  
Corporate Social

ABSTRAKPenelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menganalisis pengaruh pengungkapan corporate social responsibility, kepemilikan institusional, dan profitabilitas terhadap agresivitas pajak. Populasi pada penelitian ini adalah seluruh perseroan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016—2020 dan sampel penelitian dipilih menggunakan teknik purposive sampling. Analisis data penelitian menggunakan metode regresi linear berganda. Penelitian ini memberikan implikasi bahwa pada perusahaan pertambangan khususnya pada kurun waktu penelitan, aktivitas manajer terkait tanggung jawabnya terhadap lingkungan dan masyarakat tidak berorientasi pada pajak perusahaan, tetapi benar bermotifkan perhatian akan keberlanjutan operasional perusahaan (sustainability operation). Demikian pula pemilik yang berasal dari institusi melakukan pengawasan dan pengendalian manajer pada aspek strategis selain pajak perusahaan. Dari hasil riset ini terbukti pula bahwa profitabilitas perusahaan tidak menjadi hal yang dapat mendorong manajer melakukan aktivitas penghindaran pajak, terlebih pada saat masa pandemi sekarang ini banyak sekali insentif dan kebijakan yang dikeluarkan oleh Dirjen pajak untuk mendorong keberlangsungan ekonomi wajib pajak. ABSTRACTThis study is a quantitative study that aims to analyze the effect of the use of corporate social responsibility, institutional ownership, and profitability on tax aggressiveness. The population of this study were all mining companies listed on the Indonesia Stock Exchange in 2016-2020 and the research sample was selected using a purposive sampling technique. Analysis of research data using multiple linear regression method. This study shows that in mining companies, especially at the time of the study, activities related to environmental and community management are not related to corporate taxes, but are very beneficial for company operations. Likewise, owners who come from institutions that supervise and control managers in other strategic aspects besides corporate taxes. From the results of this study, it is also proven that company profitability is not something that can encourage managers to carry out tax avoidance activities, especially during the current pandemic, there are lots of incentives and policies issued by the Director General of Taxes to encourage the economic sustainability of taxpayers.

scholarly journals Institutional Corporate Social Responsibility and Organizational Performance: The Moderating effect of Transformational and Transactional Leadership

sjesr ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 184-192
Author(s):  
Sidra Munawar ◽  
Khalid Hussain Abbasi ◽  
Dr. Naveed Iqbal Chaudhry
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Leadership Styles ◽  
Transactional Leadership ◽  
Large Scale ◽  
Sampling Technique ◽  
Study Data ◽  
Corporate Social ◽  
The Relationship

This study aims to explore the relationship between transformational leadership (TFL), transactional leadership (TSL) styles, and corporate social responsibility (CSR) practices. The study explains the role of leadership styles between CSR and organizational performance (OP) to investigate the influence of leadership styles over CSR practices this study is the first of its kind in the Asian perspective and Pakistan in particular. Self-administered questionnaires are used to conduct this large-scale field study, data is collected from major cities of Pakistan. Questionnaires are filled by executive managers and administrative staff.  Purposive sampling technique is adopted to approach the respondents. Obtained results prove that TFL is more closely interlinked to CSR practices and this relationship becomes robust with the involvement of stakeholder-oriented marketing. Moreover, findings suggest that TSL increases while the TFL decreases the relationship between CSR practices and OP.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY SEBAGAI DEDUCTIBLE EXPENSE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN

2021 ◽  
Vol 19 (2) ◽  
pp. 117
Author(s):  
Mudrika Berliana As sajjad ◽  
Dewi Ayu Puspita ◽  
Sudarno Sudarno
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Transfer Pricing ◽  
Sampling Technique ◽  
Annual Reports ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Mining Companies ◽  
The Government ◽  
Corporate Social

ABSTRACT The pros and cons of the obligation to carry out and disclose Corporate Social Responsibility (CSR) by companies make the government provide incentives through taxes. The tax incentive is stated in Law No. 38 of 2008, which states that CSR costs can be categorized as deductible expenses or as a deduction from taxable income. The law can provide an opening for companies to carry out tax aggressiveness. This study aims to analyze and prove the effect of CSR as deductible expense on tax aggressiveness in mining companies in Indonesia. The data source used is secondary data from financial reports and annual reports of mining companies for the 2017-2019 period which can be downloaded at www.idx.co.id. The sample selection used purposive sampling technique and data processing was carried out through multiple linear analysis with SPSS software. The results showed that CSR as deductible expense on tax aggressiveness and capital intensity had no effect on tax aggressiveness.Keywords: Exchange Rate, Tax Rate, Tunneling Incentive, Transfer Pricing ABSTRAK Pro dan kontra atas kewajiban melaksanakan dan mengungkapkan Corporate Social Responsibility (CSR) oleh perusahaan membuat pemerintah memberikan insentif melalui pajak. Insentif pajak tersebut tertuang dalam Undang-Undang Nomor 38 Tahun 2008, yang menyatakan bahwa biaya CSR dapat dikategorikan sebagai biaya yang dapat dikurangkan atau sebagai pengurang penghasilan kena pajak. Undang-undang tersebut dapat memberikan celah bagi perusahaan untuk melakukan agresivitas pajak. Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh CSR sebagai biaya pengurang terhadap agresivitas pajak pada perusahaan pertambangan di Indonesia. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan perusahaan pertambangan periode 2017-2019 yang dapat diunduh di www.idx.co.id. Pemilihan sampel menggunakan teknik purposive sampling dan pengolahan data dilakukan melalui analisis linier berganda dengan software SPSS. Hasil penelitian menunjukkan bahwa CSR sebagai biaya pengurang terhadap agresivitas pajak dan intensitas modal tidak berpengaruh terhadap agresivitas pajak.Kata kunci: Nilai Tukar, Tarif Pajak, Tunneling Incentive, Transfer Pricing

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

AJAR ◽  
2020 ◽  
Vol 3 (02) ◽  
pp. 219-235
Author(s):  
A. Nurul Dzikir ◽  
Syahnur Syahnur ◽  
Tenriwaru Tenriwaru
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Corporate Value ◽  
Mining Companies ◽  
Quantitative Descriptive ◽  
Corporate Social

This research aimed to examine whether corporate social responsibility affect the corporate value and whether the profitability as a moderating variable affect the corporate social responsibility and corporate value on mining corporate listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. This research used samples from mining companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period as many as 31 issuers and used purposive sampling technique. This research is quantitative descriptive. The data used is secondary data and used data collection methods, namely documentation studies. The data used in this research are financial statement and annual reports by mining companies obtained from the Indonesia Stock Exchange website (https://www.idx.co.id). Based on research results by using the Statistical Product and Service Solution (SPSS 18), shows that CSR affect the corporate value which is proxied to Tobin’s Q, it is known from the calculated t value is greater than the t table value, and the significance value is smaller than the level its significance. And the independent variable CSR and profitability as a moderating are not able to moderate the corporate value, it is known from the value of the relation obtained smaller than the value of CSR to corporate value.

scholarly journals THE IMPACT OF TAX AGGRESSIVENESS, FIRM SIZE, AND FOREIGN OWNERSHIP TO SOCIAL RESPONSIBILITY

2018 ◽  
Vol 6 (2) ◽  
pp. 156
Author(s):  
WINNY GRANDIS ◽  
ROSINTA RIA PANGGABEAN
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Sampling Technique ◽  
Foreign Ownership ◽  
Environmental Damage ◽  
Tax Aggressiveness ◽  
Mining Companies ◽  
Corporate Social ◽  
The Impact

Mining companies in Indonesia are companies that explore naturalresources as a source of income for the company. The use of mining companies for this study is because the activities undertaken by these companies related to waste and environmental pollution so that the level of industrial risk and environmental damage becomes high. The purpose of this study is to analyze the impact of the tax aggressiveness (ETR), firm size (SIZE), and foreign ownership (FOCI) to corporate social responsibility (CSR) of the mining companies. The population in this study are the mining companies which were listed in Indonesia Stock Exchange from year 2010 to 2015. This study uses tax aggressiveness, firm size, and foreign ownership as independent variables; profitability, leverage, and market-to-book ratio as control variables; and also corporate social responsibility as dependent variable. There are 9 samples of mining companies which produced 54 data using purposive sampling technique. This study uselogistic regression method. This study uses Eviews 9 and Microsoft Excel 2007 for data processing. The results showed that the firm size (SIZE) has a significant effect on the company's CSR, while tax aggressiveness and foreign ownership have no significant effect on company’s CSR. This results indicate that the bigger the size of a company will cause greater activities and influences in the society, which make companies pay more attention to social programs and social responsibility disclosures.

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 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

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN DI MEDIASI KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BEI TAHUN 2017-2020

2021 ◽  
Vol 10 (2) ◽  
pp. 25-45
Author(s):  
Ira Cristy Ohee
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Indirect Effect ◽  
Firm Value ◽  
Structural Equation ◽  
Investment Decisions ◽  
Sampling Technique ◽  
Mining Companies ◽  
Corporate Social

The research was carried out to identify the influence of corporate social responsibility or CSR, leverage, and investment decisions on firm value mediated by the financial performance of mining companies in 2017-2020. The population in the study used included all mining companies in 2017-2020. The data collection technique was done by using the purposive sampling technique, amounting to 100 companies. After collected data were analyzed by structural equation analysis (SEM) using the Smart Pls application. The conclusion from the research results states that CSR leverage has a direct effect on firm value. Meanwhile, leverage does not affect firm value. The indirect effect of CSR and leverage has an indirect effect on firm value through financial performance. Investment decisions do not have an indirect effect on firm value, even though it is through the company's financial performance.

Ethics, corporate social responsibility and the role of human resource development: the academic experts’ view

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amin Alizadeh ◽  
Deepu Kurian ◽  
Shaoping Qiu ◽  
Khalil M. Dirani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resource Development ◽  
Human Resource ◽  
Sampling Technique ◽  
Resource Development ◽  
Structured Interview ◽  
Academic Programs ◽  
Content Type ◽  
Corporate Social

Purpose The purpose of this study is to get the perspectives of human resource development (HRD) scholars about connections among HRD, corporate social responsibility sand ethics. The authors also sought to discover if HRD academic programs need to have ethics-related courses for their graduate students. Design/methodology/approach In this paper, the authors reviewed the literature and interviewed ten HRD scholars who substantially contributed to the field of HRD and have influential publications related to ethics or corporate social responsibility to find out the relationship between HRD, ethics and corporate social responsibility. A semi-structured interview method was adopted to collect data and purposeful sampling technique was used for analyzing data into identified themes. Findings The results from the interviews were categorized into seven different themes. While some scholars argued that ethics-related discussion needs to be integrated within every course, most scholars stated that ethics can be a required standalone course for HRD graduate programs. Originality/value Despite ongoing consideration of the ethical nature of HRD, little research has been conducted on how ethics and corporate social responsibility are represented in the field of study and practice. To the best of the authors’ knowledge, this study is the first empirical paper in HRD that collected and analyzed experts’ perspectives in this topic.

The impact of the integrated reporting framework on corporate social responsibility (CSR) disclosures – the case of South African mining companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Barry Ackers ◽  
Susanna Elizabeth Grobbelaar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
South African ◽  
Mining Industry ◽  
Integrated Reporting ◽  
Content Type ◽  
Stakeholder Orientation ◽  
Mining Companies ◽  
Corporate Social ◽  
The Impact

Purpose Despite initially being lauded as a revolutionary approach for companies to account to all stakeholders, the shareholder orientation of the international integrated reporting (<IR>) framework gave rise to questions about whether integrated reports would still sufficiently disclose pertinent corporate social responsibility (CSR) information. This paper aims to investigate the extent to which the <IR> framework has impacted the CSR disclosures contained in integrated reports of South African mining companies. Design/methodology/approach The study deployed a mixed methods research approach, involving thematic content analysis of the CSR disclosures contained in the integrated reports of mining companies with primary listings on the Johannesburg Stock Exchange. The resultant qualitative data were subsequently analysed using a T-test of difference. Findings The study observes that the release of the <IR> framework appears to have had a limited impact on the CSR disclosures in the integrated reports of most companies included in the study. However, where significant differences were identified, the CSR disclosures of some companies were positively impacted after the release of the <IR> framework, whilst others were negatively impacted. Research limitations/implications As South Africa is acknowledged as a leader in the global <IR> movement, the paper’s observations have global relevance and suggest that the fundamental principles of <IR> should be reconsidered to improve the alignment with stakeholders’ information needs, as originally conceived. Originality/value Despite the shareholder orientation of the <IR> framework, the global mining industry is acknowledged as being at the forefront of implementing CSR interventions to mitigate the adverse impacts of their operations on stakeholders, supporting a stakeholder orientation. As the adoption of <IR> continues to gain traction around the world, this paper’s contribution is that it represents one of the few papers to use the global reporting initiative G4 indicators to specifically examine the impact of <IR> framework on the CSR disclosures on the South African mining industry, where both <IR> and CSR reporting are quasi-mandatory disclosure requirements.

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