Increased Tax Avoidance By Leverage Through Corporate Social Responsibility Disclosure

This study aims at examining and analysing the effect of leverage on tax avoidance. The moderating variable is disclosing corporate social responsibility. The population in the current study is manufacturing companies in the consumer goods industry sector. The companies were listed on the Indonesia Stock Exchange (ISE) from 2013 to 2017. To examine the hypotheses, Moderation Regression Analysis (MRA) was applied. The results prove that leverage has a positive and significant effect on tax avoidance. Moreover, the corporate social responsibility disclosure is proven to strengthen the effect of leverage on tax avoidance. Keywords: Leverage; Tax Avoidance; Corporate Social Responsibility.

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PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL, RASIO INTENSITAS MODAL DAN RASIO INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v16i2.9317 ◽

2021 ◽

Vol 16 (2) ◽

pp. 265

Author(s):

Yolanda Sianturi ◽

Melinda Malau ◽

Ganda Hutapea

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Intensity Ratio ◽

Stock Exchange ◽

Tax Avoidance ◽

Capital Intensity ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Intensity Ratios ◽

Corporate Social

This study aims to determine the effect of corporate social responsibility disclosure, capital intensity ratio, inventory intensity ratio and tax avoidance. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2018 period. A total of 99 property and real estate company-year were sampled in this study. The sample technique used in this research is side purposive method. The data used in this research is secondary data. The research data was obtained from the website www.idx.co.id. The data obtained and collected were then processed using the SPSS version 24 application. The results showed that the effect of corporate social responsibility disclosure with a significance value, the ratio of capital intensity with a significance value, and the ratio of inventory intensity with a significance effect on tax avoidance. This study provides theoretical implications, namely disclosure of corporate social responsibility, capital intensity ratios, and inventory intensity ratios which have a positive effect on tax avoidance. The results of this study support the agency theory that high quality company profits will accurately reflect the company's operational performance and reduce corporate tax avoidance efforts.

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Determinant of The Corporate Social Responsibility Disclosure

ETIKONOMI ◽

10.15408/etk.v16i2.5236 ◽

2017 ◽

Vol 16 (2) ◽

pp. 161-172

Author(s):

Uun Sunarsih ◽

N. Nurhikmah

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Multiple Regression Analysis ◽

Ownership Structure ◽

Stock Exchange ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Csr Disclosure ◽

Corporate Social

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236

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

ACCRUALS ◽

10.35310/accruals.v3i2.116 ◽

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

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Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v26.i03.p12 ◽

2019 ◽

pp. 1992

Author(s):

Pande Putu Biantari Darmayanti ◽

Ni Ketut Lely Aryani Merkusiawati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Participant Observation ◽

Tax Avoidance ◽

Political Connections ◽

Company Size ◽

Manufacturing Companies ◽

Negative Effect ◽

Corporate Social

The variables examined in this study are company size, profitability, political connections and disclosure of corporate social responsibility (CSR). The purpose of this study is to obtain empirical results regarding the effect of company size, profitability, political connections and disclosure of corporate social responsibility (CSR) on tax avoidance. This research was conducted on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 38 manufacturing companies with nonprobability sampling method, especially purposive sampling. The research period is 2014-2017. Data collection is done by non-participant observation techniques. The data analysis technique used is multiple linear regression. The results of this study indicate that company size, political connections and disclosure of corporate social responsibility have no effect on tax avoidance while profitability has a negative effect on tax avoidance. The amount of profit obtained by the company is very influential on the company's actions to practice tax avoidance. Keywords: Tax avoidance, company size, profitability, political connections, disclosure of corporate social responsibility

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA TERHADAP NILAI PERUSAHAAN DENGAN TIPE INDUSTRI SEBAGAI VARIABEL MODERASI

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v5i2.5074 ◽

2019 ◽

Vol 5 (2) ◽

pp. 185

Author(s):

Henik Haris Astuti ◽

Roni Aron Oktavianus ◽

Yvonne Augustine

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Firm Value ◽

Stock Exchange ◽

Corporate Social Responsibility Disclosure ◽

Industry Type ◽

Corporate Social ◽

Sustainability Report

This study aims to examine and analyze the influence of sustainability report disclosure, financial performance, non-financial performance on firm value with industry type as a moderating variable. The sample used in this study are companies that listed on the Indonesia Stock Exchange (IDX) and publish sustainability report for the period 2012-2016. Testing was done by using multiple regression analysis with moderation regression analysis method. The result of this research are: (1) corporate social responsibility disclosure has an positif effect on firm value, (2) financial performance has an positif effect to firm value, (3) non financial performance has no effect on firm value, (4) industry type not moderating the influence of corporate social responsibility disclosure on firm value (5) industry type not moderating the influence of financial performance on firm value, and (6) industry type not moderating the influence of non financial performance on firm value.

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DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal REKSA Rekayasa Keuangan Syariah dan Audit ◽

10.12928/j.reksa.v8i2.4378 ◽

2021 ◽

Vol 8 (2) ◽

pp. 100

Author(s):

Nanda Amelia Jauhari ◽

Fajar Satriya Segarawasesa

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Stock Exchange ◽

Sampling Technique ◽

Foreign Ownership ◽

Manufacturing Companies ◽

Data Types ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

This study aims to analyze and provide empirical evidence on the effect of firm age, foreign ownership, board of commissioners, audit committee, and industry type on corporate social responsibility disclosure. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019, totalling 180 companies. The sampling technique used is the purposive sampling method with a total sample of 96 companies that met the criteria for the research samples. This study applies a quantitative approach with secondary data types. Data collection uses documentation techniques. Data analysis uses descriptive analysis and multiple regression analysis employed SPSS version 21 program. The results show that the company’s age, the board of commissioners and the type of industry have a positive effect on the disclosure of corporate social responsibility, while foreign ownership and the audit committee do not affect the corporate social responsibility disclosure.

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ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2016 - 2018

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v13i1.1976 ◽

2020 ◽

Vol 13 (1) ◽

Author(s):

Nikki Kwok ◽

Andi Gunawan Kwok

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Tax Avoidance ◽

Foreign Ownership ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Corporate Social ◽

The Relationship

Abstract: The main goal of the company is to maximize prosperity for shareholders, this can be achieved by maximizing the value of the company. This research was conducted to determine the factors that influence the value of the company to be studied are Corporate Social Responsibility and Tax Avoidance. The moderating variable in this study is Foreign Ownership. The sample of this research is manufacturing companies whose shares are listed on the Indonesia Stock Exchange for the period of 2016-2018 using purposive sampling method. While the analytical method used is the classic assumption test and hypothesis testThe results of this study indicate that corporate social responsibility has no influence on firm value, and tax avoidance has an influence on firm value. Foreign ownership is not able to be a moderating variable that strengthens the relationship between corporate social responsibility and corporate value while foreign ownership is able to be a moderating variable that strengthens the relationship between tax avoidance and firm value. Keywords: Firm value, Corporate Social Responsibility, Tax Avoidance and Foreign Ownership Abstrak: Tujuan utama perusahaan adalah untuk memaksimalkan kemakmuran bagi pemegang saham, hal ini dapat dicapai dengan memaksimalkan nilai perusahaan. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi nilai perusahaan yang akan diteliti adalah Corporate Social Responsibility dan Tax Avoidance. Variabel Moderating pada penelitian ini adalah Kepemilikan Asing.Sampel penelitian ini adalah perusahaan manufaktur yang sahamnya terdaftar di Bursa Efek Indonesia periode 2016-2018 dengan menggunakan metode purposive sampling. Sedangkan metode analisis yang digunakan adalah uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa corporate social responsibility tidak memiliki pengaruh terhadap nilai perusahaan, dan tax avoidance memiliki pengaruh terhadap nilai perusahaan. Kepemilikan asing tidak mampu menjadi variabel moderating yang memperkuat hubungan antara corporate social responsibility dengan nilai perusahaan sedangkan Kepemilikan asing mampu menjadi variabel moderating yang memperkuat hubungan antara tax avoidance dengan nilai perusahaan. Kata Kunci: Nilai Perusahaan, Corporate Social Responsibility, Tax Avoidance dan Kepemilikan Asing.

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Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan Ukuran Perusahaan Sebagai Variabel Moderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i07.p19 ◽

2021 ◽

Vol 31 (7) ◽

pp. 1854

Author(s):

Made Ayu Riski Meinanda Kesumastuti ◽

Ayu Aryista Dewi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Manufacturing Companies ◽

Corporate Values ◽

Corporate Social Responsibility Disclosure ◽

Analysis Technique ◽

Csr Disclosure ◽

Corporate Social

The purpose of this study is to determine the influence of Corporate Social Responsibility Disclosure on Corporate Values, then to find out the influence of company age and company size in strengthening the influence of Corporate Social Responsibility disclosure on corporate values. The population used in this study is Manufacturing companies listed on the Indonesia Stock Exchange. The company in this study was selected using purposive sampling techniques in accordance with the criteria that have been set, and obtained as many as 30 samples of companies. The analysis technique used is moderation regression analysis. The results of the analysis showed that CSR disclosure positively affects the value of the company, then the age of the company and the size of the company can moderate the influence of Corporate Social Responsibility on the value of the company. Keywords: CSR Disclosure; Firm Value; Firm Age; Firm Size.

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Corporate Social Responsibility dan Free Cash Flow pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i05.p01 ◽

2021 ◽

Vol 31 (5) ◽

pp. 1069

Author(s):

Ni Putu Sintia Sukma Dewi ◽

I Gusti Ayu Made Asri Dwija Putri

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Cash Flow ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Free Cash Flow ◽

Manufacturing Companies ◽

The Government ◽

Corporate Social

Tax avoidance is the taxpayers effort to reduce tax payments to the government made by taxpayers, especially companies because they do not violate regulations regarding taxation. This study aims to examine the effect of corporate social responsibility and free cash flow on tax avoidance which is proxied by using the cash effective tax rate (CETR). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample used was 68 companies with a total observation sample of 272 in 4 years. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the study show that corporate social responsibility has no effect on tax avoidance and free cash flow has a positive effect on tax avoidance. Keywords: Corporate Social Responsibility; Free Cash Flow; Tax Avoidance.

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PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MEDIA ATTENTION SEBAGAI VARIABEL MEDIASI

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG ◽

10.32493/jiaup.v8i1.4654 ◽

2020 ◽

Vol 8 (1) ◽

pp. 15

Author(s):

Fiddyana Lasimpala ◽

Maria Natalia

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Global Reporting Initiative ◽

Manufacturing Companies ◽

Media Attention ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social ◽

The Impact

The objective of this research is to determine the impact of Corporate Social Responsibility Disclosure to firm value with media attention as mediating variable. In this research media attention is proxied with a website, while firm value is measured using the Tobin’s q ratio. The population in this research are manufacturing companies that listed on the Indonesia Stock Exchange in 2016. This research refers to Li et al. (2016) & Putra et al. (2017) research which shows that the performance of Corporate Social Responsibility is positively related to firm value. The difference between this research and previous research is the use of 144 manufacturing companies listed on the Indonesian Stock Exchange in 2016 as a research sample. Corporate Social Responsibility Disclosure measured using performance indicators from the Global Reporting Initiative (GRI) 4.1.Sampling was conducted using a purposive sampling method with criteria the companies that publish information related to Corporate Social Responsibility in the year of 2016 at annual report and at the company's official website. The sample of research that meets the criteria are 87 samples. Type of data used in this research is secondary data that obtained through official www.idx.co.ic. The data were analyzed by using path analysis with the SPSS 20 application. The results showed that the Corporate Social Responsibility Disclosure had an effect on the firm value. Meanwhile, media attention is not able to mediate the influence of Corporate Social Responsibility Disclosure on firm value

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