scholarly journals The EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, CAPITAL INTENSITY, ROA AND INVENTORY INTENSITY ON TAX AGGRESSIVENESS (Study on Companies Conducting Initial Public Offerings 2015 – 2017)

2021 ◽  
Vol 4 (2) ◽  
pp. 1-12
Author(s):  
Fitriana Kurniati Fitriana Kurniati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Initial Public Offerings ◽  
Initial Public Offering ◽  
Capital Intensity ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Public Offerings ◽  
Public Offering ◽  
Corporate Social

Penelitian ini bertujuan untuk menguji pengaruh Pengungkapan Corporate Social Responsibility, Capital Intensity, ROA , dan Intensitas Persediaan terhadap pajak agresivitas perusahaan. Penelitian ini menggunakan alat analisis SPSS 24 Populasi dalam penelitian ini berjumlah 68 perusahaan yang melakukan Initial Public Offering yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015-2017. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 40 perusahaan yang melakukan Initial Public Offering berdasarkan kriteria tertentu. Hasil penelitian menunjukkan bahwa Pengungkapan Corporate Social Responsibility, Capital Intensity, ROA dan Intensitas Persediaan berpengaruh signifikan terhadap agresivitas pajak perusahaan. Keterbaruan penelitian ini yaitu menggunakan Sampel perusahaan IPO.

scholarly journals CSR Disclosure: The IPO Case

2020 ◽  
Vol 12 (11) ◽  
pp. 4390
Author(s):  
Mar Arenas-Parra ◽  
Susana Álvarez-Otero
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Initial Public Offerings ◽  
Environmental Sustainability ◽  
Boards Of Directors ◽  
Public Offerings ◽  
Csr Reporting ◽  
The Board Of Directors ◽  
Csr Disclosure ◽  
Corporate Social

Corporate social responsibility (CSR) is one of the pillars of sustainable development. It is the key to operationalizing the strategic role of business in contributing towards the sustainability process. The fact that firms communicate their activities about economic sustainability, environmental sustainability, and social equity shows their commitment to society and their stakeholders. This paper analyzes the influence exerted by the composition of boards of directors on corporate social responsibility disclosure with reference to those companies that undertook an initial public offerings (IPO) in the Spanish capital market during the period 1998–2013. The empirical evidence provided by this study shows that ownership structure and board characteristics are relevant in the context of a firm’s CSR disclosure. The independent directors, non-executive directors, and large shareholder representatives affect the way in which their companies voluntarily disclose information regarding CSR. Our results lend support for a non-linear relationship between the proportion of shares in the IPO belonging to the members of the board of directors and the level of CSR reporting. We also find that the underwriter’s reputation has a positive and statistically significant influence on CSR disclosure for Spanish IPOs.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK

2020 ◽  
Vol 7 (1) ◽  
pp. 25
Author(s):  
Masyithah Kenza Yutaro Zoebar ◽  
Desrir Miftah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Capital Intensity ◽  
Purposive Sampling ◽  
Corporate Social

<p><em>Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility, capital intensity dan kualitas audit terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2016, 144 perusahaan dan sampel 34 perusahaan manufaktur. Data yang digunakan dalam penelitian ini adalah data sekunder yang berasal laporan keuangan dan laporan tahunan perusahaan manufaktur. Pengambilan sampel menggunakan teknik purposive sampling. Metode analisis pada penelitian ini menggunakan regresi linier berganda. Hasil penelitian adalah bahwa corporate social responsibility dan kualitas audit berpengaruh signifikan terhadap penghindaran pajak, sedangkan capital intensity tidak berpengaruh terhadap penghindaran pajak.</em></p>

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY, ROA, LEVERAGE, SIZE TERHADAP AGRESIVITAS PAJAK

2021 ◽  
Vol 19 (2) ◽  
pp. 92
Author(s):  
Della Dwi Rahayu ◽  
Eko Wahjudi
Keyword(s):  
Time Series ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Time Series Data ◽  
Linear Regression Analysis ◽  
Series Data ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Corporate Social ◽  
Positive Effect

ABSTRACTThe purpose of this research is to analyze the effect of corporate social responsibility, ROA, Leverage, and Size on tax aggressiveness which is proxied by effective tax rate. This research uses a purposive sampling method by setting several criteria and uses secondary data, namely data on manufactured companies listed in IDX on period 2019 and uses time series data. All of population research is 189 companies and getting sample results of 33 companies, data is obtained through access to the official IDX and NCSR websites, this research uses multiple linear regression analysis. The results of the research showed significant and positive effect results between the economic, environmental, social dimensions of CSR on tax aggressiveness, variable ROA, and size also showed significant and positive effect results on tax aggressiveness, while the result of leverage on tax aggressiveness is showed significant and negative effect.Keywords: CSR, Leverage, ROA, Size, Tax Aggressiveness. ABSTRACTTujuan penelitian ini adalah untuk menganalisis pengaruh corporate social responsibility, ROA, Leverage, dan Size terhadap agresivitas pajak yang diproksikan dengan tarif pajak efektif. Penelitian ini menggunakan metode purposive sampling dengan menetapkan beberapa kriteria dan menggunakan data sekunder yaitu data perusahaan manufaktur yang terdaftar di BEI periode 2019 dan menggunakan data time series. Populasi penelitian seluruhnya adalah 189 perusahaan dan mendapatkan hasil sampel sebanyak 33 perusahaan, data diperoleh melalui akses website resmi BEI dan KNKT, penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan hasil pengaruh yang signifikan dan positif antara dimensi ekonomi, lingkungan, sosial CSR terhadap agresivitas pajak, variabel ROA, dan ukuran juga menunjukkan hasil yang signifikan dan positif terhadap agresivitas pajak, sedangkan hasil leverage terhadap agresivitas pajak adalah menunjukkan pengaruh yang signifikan dan negatif.Kata kunci: Agresivitas Pajak, CSR, Leverage, ROA, Ukuran

scholarly journals PENGARUH MAQASHID SYARIAH INDEX, PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK

2019 ◽  
Vol 5 (1) ◽  
pp. 98-115
Author(s):  
Ayu Inayaturrohmah ◽  
Indriyana Puspitosari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Evasion ◽  
Commercial Banks ◽  
Quantitative Research ◽  
Tax Avoidance ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Tax Revenues ◽  
Corporate Social

Abstract            Realization of tax revenues in Indonesia has not yet reached the target, because tax revenues are not yet optimal and there is tax aggressiveness through tax avoidance and tax evasion. This study aims to analyze the effect of Maqashid Syariah Index (MSI), profitability and Corporate Social Responsibility (CSR) on tax aggressiveness. This type of research is quantitative research with a population of 13 Sharia Commercial Banks in Indonesia during the 2013-2017 observation period. This study used a purposive sampling method and obtained samples of 5 Islamic Commercial Banks that met the criteria. Data analysis to test hypotheses using PLS. The results of this study indicate that the independent variable in explaining the dependent variable is 23% and is solved by other factors outside the study. The results showed that profitability had a significant effect on tax aggressiveness. Whereas MSI and CSR are not significant in tax aggressiveness.  Keyword: Tax Aggressiveness, Maqashid Sharia Index, Corporate Social Responsibility Abstrak            Realisasi penerimaan pajak di Indonesia belum mencapai target, karena penerimaan pajak yang belum optimal serta adanya penghindaran dan penggelapan pajak atau yang kita kenal dengan agresivitas pajak. Penelitian ini bertujuan untuk menganalisis pengaruh Maqashid Syariah Index (MSI), profitabilitas dan Corporate Social Responsibility (CSR) terhadap agresivitas pajak. Jenis penelitian adalah penelitian kuantitatif dengan populasi dalam penelitian ini sebanyak 13 Bank Umum Syariah di Indonesia selama periode observasi 2013-2017. Penelitian ini menggunakan metode purposive sampling dan diperoleh sampel 5 Bank Umum Syariah yang memenuhi kriteria. Analisis data untuk menguji hipotesis menggunakan PLS. Hasil penelitian ini menunjukkan bahwa variabel independen dalam menjelaskan variabel dependen adalah 23% dan diselesaikan oleh faktor lain di luar penelitian. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap agresivitas pajak. Sedangkan MSI dan CSR tidak signifikan pada agresivitas pajak. Kata Kunci: Agresivitas Pajak, Maqashid Syariah Index, Corporate Social Responsibility

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

2018 ◽  
Vol 2 (2) ◽  
pp. 39-58 ◽  
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

scholarly journals CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN TERHADAP TAX AGGRESSIVENESS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019)

2021 ◽  
Vol 4 (2) ◽  
pp. 15-24
Author(s):  
Dewi Kusuma Wardani ◽  
Anita Primastiwi ◽  
Elsa Ayu Agustin
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Corporate Social

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan terhadap tax aggressiveness dengan moderasi corporate social responsibility. Penelitian ini bersifat data kuatitatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Pengambilan sampel penelitian ini menggunakan metode purposive sampling dan diperoleh 178 data laporan keuangan tahunan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Penelitian ini menggunakan analisis regresi sederhana dan moderated regression analysis. Hasil regresi penelitian menemukan ukuran perusahaan tidak berpengaruh terhadap tax aggressiveness dengan nilai signifikansi 0,171 dan nilai t -0,002 dan adanya Corporate social responsibility mampu memperkuat pengaruh positif ukuran perusahaan terhadap tax aggressiveness dengan nilai signifikansi 0,011 dan nilai t 0,058.

scholarly journals Daftar Isi

2011 ◽  
Vol 1 (2) ◽  
Author(s):  
Admin Journal
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Initial Public Offering ◽  
Market Capitalization ◽  
Good Corporate Governance ◽  
Public Offering ◽  
Corporate Social

The Accountant Perceptions of The IFRS Convergence Plan In IndonesiaErsa Tri Wahyuni ... 85 Good Corporate Governance  dan Market Capitalization Dengan Variabel Moderating Corporate Social Responsibility Disclousure (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI)Kiswanto ... 97 Pengembangan Model Sistem Pengendalian Pada Aliansi Strategis Berbasis  SyariahSiti Zubaidah ...107Pengaruh Informasi Akuntansi Terhadap Kinerja Manajerial Dengan Tiga Variabel Moderating (Studi Empiris Pada BPR Di Kabupaten Bogor) Dona Primasari, Isbandriyati Mutmainah ... 115Peran Spiritualitas Keagamaan Bagi Akuntan Dalam Lingkungan Organisasi Agung Budi Sulistiyo ... 127Kajian atas Standar Pelaporan Keuangan Bank Perkreditan Rakyat: Komparasi Antara PSAK No. 31, SAK ETAP, dan Pedoman Akuntansi Bank Perkreditan Rakyat Ahmad Waluyo Jati, Eny Suprapti,Satria Budi Wicaksono ... 141Fenomena Manajemen Laba dalam IPO (Initial Public Offering); Studi dengan Menggunakan Model Aharony dan FriedlanLego Waspodo ... 151Analisis Kinerja Saham Syariah Dan Pengaruhnya Terhadap Respon Pasar Pada Perusahaan Yang Tercatat Di Jakarta Islamic Indeks Ratna Utami,Maha Putra Kusuma Nugraha ... 161

Tax Aggressiveness Seen From Company Characteristics and Corporate Social Responsibility

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>

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 Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak

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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