scholarly journals Pengaruh Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak

2018 ◽  
pp. 871
Author(s):  
Maria Yulia dwi Rengganis ◽  
I.G.A.M Asri Dwija Putri
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The tax aggressiveness is step of company as strategy minimize the tax that must paid. This research uses ETR as proxy of the tax aggressiveness. The lower value of ETR of company depicts the high aggressiveness tax those companies. This research has a purpose to giving information about the impact of  Corporate Governance and Disclosure of Corporate Social Responsibility On the Aggressiveness Tax representative with ETR. All of manufacturing companies listed on Indonesian stocks Exchanges on 2013-2015 is the population of this research. Companies selected into the sample after deducting some of the criteria is as much  99 of the company observations. This study has results that prove the disclosure of CSR affect the ETR as proxy of tax aggressiveness. Value of CSR disclosure company high, so value of ETR is higher which describe the lower aggressiveness tax of the companies.

scholarly journals Pengungkapan Corporate Social Responbility terhadap Tax Aggressiveness

2019 ◽  
Vol 4 (1) ◽  
pp. 39-43
Author(s):  
Dwi Lestari ◽  
Ely Kartikaningdyah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Least Square ◽  
Manufacturing Companies ◽  
Analysis Model ◽  
Tax Aggressiveness ◽  
Ordinary Least Square Regression ◽  
Csr Disclosure ◽  
Corporate Social

The aim of this study is to examine the effect of corporate social responsibility (CSR) to corporate tax aggressiveness. The independent variable is used in this study is corporate social responsibility disclosure.While the dependent variable in this study is tax aggressiveness that measured using two effective tax rates measures. This study is a replication of and use 151 manufacturing companies that listed on the Indonesia Stock Exchange as the sample. Samples were selected by purposive sampling method and finally obtained 62 manufacturing companies per year that fulfill the criterias. Data were analyzed using ordinary least square regression analysis model. The result shows that the higher the level of CSR disclosure of a corporation, the higher is the level of tax aggressiveness.

scholarly journals SLACK RESOURCES, FAMILY OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2019 ◽  
Vol 9 (2) ◽  
pp. 192
Author(s):  
Irma Lailatus Shoimah ◽  
Y Anni Aryani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Control Variables ◽  
Slack Resources ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

Our goal is to examine the impact of slack resources and family ownership on corporate social responsibility disclosure. Content analysis is used to measure the CSR disclosure based on the GRI-G4 index which consists of 91 items. This study also uses age, size, and leverage as control variables. A total of 139 samples of manufacturing companies registered on the Indonesia Stock Exchange in 2017 met the criteria using the purposive sampling method. The hypothesis was tested using multiple regression analysis techniques. We found that slack resources have a significant positive effect on CSR disclosure and family ownership has a significant negative effect on CSR disclosure. As control variables, size has a significant effect, while leverage and age have no effect on CSR disclosure.

scholarly journals Do Political Connection and Corporate Governance Mechanism Increase Corporate Social Responsibility Disclosure?

2021 ◽  
pp. 28-46
Author(s):  
Yeterina Widi Nugrahanti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Institutional Ownership ◽  
Political Connection ◽  
Governance Mechanism ◽  
Corporate Governance Mechanism ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The objective of this study is to investigate the impact of political connection and corporate governance mechanisms (independent board of commissioner, institutional ownership, and board of commissioner size) toward Corporate Social Responsibility (CSR) disclosures using Global Reporting Initiative (GRI) Guidelines. Purposive sampling technique was conducted and 272 non-financial companies listed in the Indonesian Stock Exchange during 2015-2017 were acquired as the samples (816 firm-years). For testing the hypotheses, unbalanced Generalized Least Square panel data regression was employed. The finding shows that political connection and board of commissioner size have a positive impact on CSR disclosures while independent board of commissioner and institutional ownership do not. This study contributes to political connection, corporate governance mechanism, and CSR disclosure literature by identifying CSR disclosure based on GRI guidelines up to the most detailed level, which are 77 disclosure items indicators and 254 sub-indicators. Meanwhile, previous research only identify CSR disclosure up to 77 GRI indicators without paying attention to the sub-indicators in detail.

Disclosure of corporate social responsibility (CSR) and its implications on company value as a result of the impact of corporate governance and profitability

2020 ◽  
Vol 62 (4) ◽  
pp. 339-354
Author(s):  
Kamaliah Kamaliah
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Partial Least Square ◽  
Least Square ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

Purpose The purpose of this study is to examine the effect of corporate governance and corporate profitability on firm value with corporate social responsibility (CSR) disclosure as the intervening variable. Design/methodology/approach The population of this study was all companies listed in the LQ 45 Index group in the Indonesia Stock Exchange in 2013-2014. The inferential statistics used in this study applied the partial least square (PLS) based structural equation model (SEM) method with the assistance of SmartPLS 2.0. The PLS method was selected based on the consideration that there was a construct formed with reflective indicators in this study. Findings From the results of this study, it can be concluded that corporate governance does not have any effect on CSR disclosure, profitability of company has an effect on CSR disclosure, CSR disclosure has an effect on firm value. In addition, CSR disclosure does not mediate the effect of on firm value. These results showed that corporate governance can have an effect on firm value directly, and there is no role of CSR disclosure in mediating the effect of corporate governance on firm value, and profitability of company has an effect on firm value through CSR disclosure. Originality/value The originality of this research is on the reason that many studies that have been conducted still indicated the inconsistency in the results and diversity of the indicators, so that a similar research was conducted by involving the indicators used for measuring the corporate governance variable, which were the proportion of independent commissioners and audit committee. Meanwhile, for the profitability variable, return on assets and return on equity were used as the indicators.

scholarly journals PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, TIPE INDUSTRI, DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013

2015 ◽  
Vol 8 (2) ◽  
pp. 181-201
Author(s):  
Yusi Mandaika ◽  
Hasan Salim
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The purposes of this research is to know the impact of size of company, financial performance, type of industry, and financial leverage toward Corporate Social Responsibility (CSR) disclosure. Sample of this research is manufacturing companies that are registered at Indonesian Stock Exchange during 2011 until 2013. Based on research, the conclusion is only one variable which influenced significantly toward CSR disclosure, the variable is type of industry. Meanwhile other three variables that is company size, financial performance, and financial leverage is proven have no any influence toward CSR disclosure.  

scholarly journals Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Profitabilitas sebagai Variabel Moderasi

2018 ◽  
pp. 170 ◽  
Author(s):  
Ni Wayan Ristiari Jananti ◽  
Ery Setiawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Participant Observation ◽  
Sampling Technique ◽  
Tax Aggressiveness ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
A Company

A company has a social and environmental responsibility to make a profit. Corporate social responsibility (CSR) is the company's commitment to be responsible for the impact of the company's operations on social, economic and environmental dimensions. The high level of CSR disclosure of a company can be affected by tax aggressiveness and profitability. This study aims to determine the effect of tax aggressiveness on CSR and to determine whether profitability moderate the influence of tax aggressiveness on CSR.This study focuses on property and real estate sector in Indonesia Stock Exchange. The method of determining the sample used is non probability sampling with purposive sampling technique. Data collection using non participant observation method. “Data analysis technique used is test of Moderated Regression Analysis (MRA).” The results showed that tax aggressiveness has a positive effect on CSR and profitability able to moderate the influence of tax aggressiveness on CSR. The implications of the research, theoretically proving the theory of legitimacy in the context of tax aggressiveness and are practically expected to contribute positively to the parties concerned. Keywords: corporate social responsibility, tax aggressiveness, profitability.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REPUTASI PERUSAHAAN TERHADAP NILAI PERUSAHAAN

2021 ◽  
Vol 5 (3) ◽  
Author(s):  
Nur Afifah ◽  
Sri Wibawani Wahyuning Astuti ◽  
Dwi Irawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Manufacturing Companies ◽  
Company Value ◽  
Company Reputation ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
A Company

This study aims to provide empirical evidence about the effect of corporate social responsibility disclosure and corporate reputation on firm value. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018. The sample in this study was 120 companies selected through purposive sampling. The results of data analysis show that CSR has a negative effect on firm value. But the company's reputation has a positive effect on the value of the company. This study also examines the impact of CSR disclosure on company value mediated by company reputation, the results show that company reputation does not mediate CSR disclosure on company value. This finding shows that CSR activities and company reputation are very important for the company's survival. A good relationship between the company and its stakeholders, especially the community in the form of Corporate Social Responsibility activities and a reputation that has been built by a company, will increase the value of a company which is reflected in the stock price which is formed by the demand and supply of the capital market that reflects the public's assessment of the company's performance.  

scholarly journals THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS

2021 ◽  
Vol 10 (1) ◽  
pp. 93-102
Author(s):  
Ferry Irawan ◽  
Lukman Hakim Ahmad ◽  
Imam Muhasan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Random Effect ◽  
Tax Revenue ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
National Tax ◽  
Corporate Social ◽  
The Impact

In the last decade, national tax revenue experienced unperformed results. This situation led researchers to investigate factors affect it. One of the most discussed factors is tax aggressiveness. This study aims to explore how corporate social responsibility (CSR) influence firm’s tax aggressiveness. We used 54 manufacturing companies that listed in Indonesia Stock Exchange (IDX) for period 2012-2016. Using random effect, we obtained several findings. Tax aggressiveness behavior influenced by CSR characteristics and dimensions. Social and environment CSR activity has no impact on tax aggressiveness. In contrast, economic CSR activity significantly negative affect the firms’ behavior to apply tax aggressiveness.

scholarly journals Tax aggressiveness determinants

2021 ◽  
Vol 3 (1) ◽  
pp. 27-52
Author(s):  
Hani Werdi Apriyanti ◽  
Muhamad Arifin
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Good Corporate Governance ◽  
Corporate Social

Purpose - This study aims to examine the effect of capital intensity, inventory intensity, corporate social responsibility and good corporate governance on tax aggressiveness. Good corporate governance variables used in this study were proxied with independent commissioners and audit commitments.Method - This research focused on manufacturing companies listed on the Indonesia Stock Exchange in the period of 2016-2018. 177 samples were collected using a purposive sampling technique from 59 companies over an observation period of 3 consecutive years. The samples were then analyzed using a multiple linear regression.Result - The results of this study show that capital intensity has a positive and significant effect on tax aggressiveness, inventory intensity has a positive but not significant effect on tax aggressiveness, corporate social responsibility has no positive and significant effect on tax aggressiveness, Independent commissioner has a positive and significant effect on tax aggressiveness, and audit committee has a negative but significant effect on tax aggressiveness.Implication - The results show that the company with high capital intensity tends to be more aggressive on tax. Therefore, the tax authorities must be aware to companies with these characteristics.Originality - The addition of corporate social responsibility and good corporate governance as independent variables are thought to be related to the company’s tax aggressiveness.

A Comparison of CSR Disclosure Guidelines and a Self-Prepared CSR Disclosure Index- A Study of Select Automotive Companies

2015 ◽  
Vol 4 (2) ◽  
Author(s):  
N.K. Gupta ◽  
Shilki Bhatia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Environment ◽  
Global Reporting Initiative ◽  
The Social ◽  
Regulatory Bodies ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Voluntary Guidelines

In India, corporate social responsibility and its disclosure got attention during the eighties and have been gaining importance with time in present economic environment, especially after adoption of liberalization, privatization, and globalization (LPG) (Goswami, 2011). Guidelines, principles, and codes are being developed by various regulatory bodies in India and across the globe to increase transparency and accountability about both a companys daily operations and the impact of these operations on society (Tran, 2014) In this paper, the author has studied the CSR guidelines laid down by Global Reporting Initiative G3.1 (GRI-G-3) and The National Voluntary Guidelines by Ministry of Corporate Affairs (NVG-MCA) and has compared them with a self-composed CSR Disclosure Index (CSRDI). The social responsibility initiatives taken by select Indian Automotive Companies have been analyzed and the companies have been rated as per the disclosures made by them. The main focus of the research is to compare the CSR Rankings of companies as per CSRDI with the companies rankings as per GRI-G-3 and NVG-MCA. It was observed that out of 30 sensex companies, Maruti Suzuki and TATA Motors have been the pioneers in contribution towards CSR initiatives. The top five rated companies were TATA Motors, Maruti Suzuki, Mahindra and Mahindra, Hero Motocorp, Bajaj Auto, and Apollo Tyres.

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