PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013--2015

Tax Aggressiveness is action taken to minimize the expenses of the taxpayer receives tax payable. The more efficient the tax expenses of State revenues from taxes will also decrease. This study was conducted to determine the effect of Corporate Social Responsibility Disclosure, Profitability and Leverage on Tax Aggressiveness in manufacture firms that listed at Indonesian Stock Exchange for the year 2013 – 2015. The sample was determined by purposive sampling method that listed at Indonesian Stock Exchange for the year of 2013 – 2015, with a total sample of 29 manufacture firms for a total observation in this study a total of 87 observations. The data used in this research is secondary data, in the form of a financial report and annual reports that downloaded via the official Indonesia Stock Exchange’s website. Data were analyzed using pooled data regression that processed using Eviews version 8.0 software. Hypothesis testing using t-statistic test. The results obtained are profitability variable which proxied by return on asset (ROA) had a significant impact on tax aggressiveness. While corporate social responsibility disclosure variable which proxied by corporate social responsibility index (CSRI) and leverage variable had no significant effect on tax aggressiveness.

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR UTAMA DAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016)

AKUNTABILITAS ◽

10.29259/ja.v12i2.9313 ◽

2019 ◽

Vol 12 (2) ◽

pp. 125-144

Author(s):

Nadya Shinta Savira Gunawan ◽

Inten Meutia ◽

Yusnaini Yusnaini

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Manufacturing Sector ◽

Secondary Data ◽

Sampling Technique ◽

Annual Reports ◽

Tax Aggressiveness ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

The purpose of this research is to test whether there is influence of Corporate Social Responsibility disclosure and leverage on tax aggressiveness. The theories used in this research are Stakeholder Theory and Debt Covenant Hypothesis from Positive Accounting Theory. The type of this research is quantitative research. The population in this research is all main and manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2014-2016. The total of companies selected as samples are 75 companies with the period research for three years, so the total of samples in this research are 225 samples that have been selected using purposive sampling technique. The data used in this study is secondary data in the form of annual reports of main and manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2014-2016. Data collection technique used is documentation. The data analysis technique used is panel data regression. The results of this research showed that Corporate Social Responsibility disclosure has no influence on tax aggressiveness while leverage has negative and significant influence on tax aggressiveness.

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The Impact of Corporate Social Responsibility Disclosure on Firm Value

International Journal of Scientific Research and Management ◽

10.18535/ijsrm/v6i11.em01 ◽

2018 ◽

Vol 6 (11) ◽

Author(s):

Ahmad Sopian ◽

Hadri Mulya ◽

Hadri Mulya

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Secondary Data ◽

Annual Reports ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social ◽

Financial Company ◽

The Impact

This research is aimed to analyze Corporate Social Responsibility Disclosure toward the Firm Value.Dependent variable in this research was Firm Value related party tobins’q. Independent variables in thisresearch Corporate Social Responsibility Disclosure, This research used secondary data analysis of financialstatements or annual reports of exclude financial company and bank at Indonesia Stock Exchange in 2014 -2016. By using purposive sampling method, the total amount of samples obtained in this research were 201from 67 companies. This research used data panel regression analysis method. The results of the analysis inthis research showed that Corporate Social Responsibility Disclosure didn’t effect toward the firm value

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Does Managerial Ownership Moderate the Relationship between Corporate Social Responsibility Disclosure and Tax Aggressiveness?

Journal of Accounting and Strategic Finance ◽

10.33005/jasf.v3i2.137 ◽

2020 ◽

Vol 3 (2) ◽

pp. 229-242

Author(s):

Devi Putri Anggraeni ◽

Sri Hastuti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Descriptive Analysis ◽

Annual Reports ◽

Managerial Ownership ◽

Tax Aggressiveness ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social ◽

The Relationship

Companies' disclosure is an important thing to do because it is one of the corporate governance concepts. The purpose of this study is first to investigate the influence of corporate social responsibility disclosure on corporate tax aggressiveness. Also, to prove the influence of managerial ownership as a moderating variable in the relationship between corporate social responsibility and tax aggressiveness. This study uses secondary data, namely financial statements and annual reports that have been published by companies on the Indonesia Stock Exchange and the company's website. This study's population are mining companies listed on the Indonesia Stock Exchange during the 2014-2018 period. Using the purposive sampling method, the total sample of this study is 30 data from 39 companies. Data were analyzed by descriptive analysis and multiple regression analysis. The results of this study indicate that Corporate social responsibility disclosure affects tax aggressiveness. And managerial ownership as a moderating variable affects the relationship between corporate social responsibility disclosure and tax aggressiveness. It is suggested that companies must pay attention to the CSR disclosure and ownership structure and their relationship with tax aggressiveness.

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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Jurnal Akuntansi ◽

10.33369/j.akuntansi.10.1.93-104 ◽

2020 ◽

Vol 10 (1) ◽

pp. 93-104

Author(s):

Meily Trinesia ◽

Husaini Husaini

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Secondary Data ◽

Foreign Ownership ◽

Sampling Techniques ◽

Independent Variables ◽

Corporate Social Responsibility Disclosure ◽

Industry Type ◽

Corporate Social

ABSTRACT This study is aimed to prove the influence of corporate characteristic on corporate social responsibility disclosure by using independent variables size, age, goverment ownership, foreign ownership, leverage, profitability, industry type, and auditor type. The sample in this study is a non-financial companies listed at the Indonesia Stock Exchange in 2013-2017 and consisted of 250 companies. The data used in secondary data obtained from financial from the website www.idx.co.id. Methods of data collection used purposive sampling techniques. This study used a quantitative approach.Data was analyzed using multiple linear regression using SPPSS software version 23. The results showed that Size and Goverment Ownership of the company had effect possitive on corporate social responsibility. Age, Foreign Ownership, Leverage, Profitability, Industry Type, and Auditor Type have no effect on corporate social responsibility. Keywords : Corporate Social Responsibility Disclosure and Corporate Characteristic

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The Pengaruh Ukuran perusahaan dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social Responsibility

Owner ◽

10.33395/owner.v4i1.214 ◽

2020 ◽

Vol 4 (1) ◽

pp. 48

Author(s):

Jaenal Abidin ◽

Siska Anggun Lestari

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Company Size ◽

Mining Companies ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

The purpose of this study was to determine the effect of company size on corporate social responsibility disclosure and to determine the effect of audit committee size on corporate social responsibility disclosure, and to determine the effect of company size and audit committee size together on corporate social responsibility disclosure in mining companies in the period 2014-2018. Data collection using secondary data obtained from the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange. Sampling with puposive sampling method, there are 155 samples. The method of analysis uses multiple linear regression. The results of the study concluded that the size of the company and the size of the audit committee simultaneously had a significant effect on corporate social responsibility disclosure, company size had no significant effect on corporate social responsibility disclosure, and the size of the audit committee had a significant effect on corporate social responsibility disclosure.

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APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45?

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.38043/jiab.v4i1.2145 ◽

2019 ◽

Vol 4 (1) ◽

pp. 14

Author(s):

Novia Eka Sariantono ◽

Luh Putu Mahyuni

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Secondary Data ◽

Listed Companies ◽

Annual Reports ◽

Return On Equity ◽

Good Corporate Governance ◽

Corporate Social

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability. Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity

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Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i07.p16 ◽

2020 ◽

Vol 30 (7) ◽

pp. 1827

Author(s):

Novita Anggraeni

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Annual Reports ◽

Board Size ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

This research aims to determine the effect of gender, independent commissioners, board size and audit committee on corporate social responsibility disclosure index. Sample used are companies listed on the Global Reporting Index database and listed on the Indonesia Stock Exchange for period 2013-2018, as many as 340 company-years. The sources of the data were taken from annual reports and sustainability reports. This research uses a quantitative approach and data analysis technique used is multiple linear regression analysis. The results shows that the size of the board and audit committee have a positive effect on corporate social responsibility disclosures. Independent commissioners have a negatif effect on corporate social responsibility disclosure, and no evidence of the effect of gender on corporate social responsibility disclosure. Keywords: Corporate Social Responsibility Disclosure; Gender; Independent Commissioners; Board Size; Audit Committee.

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PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA PERUSAHAAN

Equity ◽

10.34209/equ.v21i1.634 ◽

2019 ◽

Vol 21 (1) ◽

pp. 93

Author(s):

Chintya Chintya

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Intellectual Capital ◽

Secondary Data ◽

Annual Reports ◽

Company Performance ◽

Manufacturing Companies ◽

Financial Reports ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

The purpose of th is study was to test empirically the influence of Intellectual Capital and Corporate Sociall Responsibility Disclosure to the performance of companies in Indonesia. Intellectual capital is measured using Pulic method (VAIC) and Corporate Social Responsibility Disclosure measured by using CSDI (CSR Index). Company performance is proxied with company profitability that is measured by Return on Assets. Data used in this study is secondary data, consist of annual reports, financial reports, and sustainability reports. The sample used in this study was chosen by using purposive sampling method with the aim to get the sample according to the criteria. The sample in this study amounted to 76, which consisted of 19 manufacturing companies of the basic and chemiccal industry sectors during the period 2013 to 2016. The results showed that intellectual capital and corporate social responsibility disclosure positively affect the financial performance of the company

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Impact Of Board Characteristics On Corporate Social Responsibility Disclosure

Journal of Applied Business Research (JABR) ◽

10.19030/jabr.v33i4.10001 ◽

2017 ◽

Vol 33 (4) ◽

pp. 799 ◽

Cited By ~ 3

Author(s):

Ramiz Ur Rehman ◽

Amir Ikram ◽

Fizzah Malik

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Binary Logistic Regression ◽

Annual Reports ◽

Binary Logistic Regression Analysis ◽

Board Characteristics ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

The purpose of this study is to explore the link between corporate governance characteristics and corporate social responsibility disclosure of listed companies in the Pakistan stock Exchange (PSX), Pakistan. A sample of 179 companies from financial and non-financial sectors are studied from 2009 to 2015. The data is collected from their annual reports and websites. Binary logistic regression analysis is employed to test the models. The results reveal that board size, number of meetings and board independence are significant corporate governance characteristics to establish the link with corporate social responsibility disclosure. This study also explore that the trend of CSR disclosure is increasing in financial as well as non-financial sector. Additionally, the companies disclose their CSR activities lead in financial performance as compare to their counterpart. This study adds in the literature to explore the influence of board characteristics on corporate social responsibility disclosure from a developing country’s perspective.

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Agresivity of Taxes with Aggressivity of Financial Statements on Disclosure of Corporate Social Responsibility

Restaurant Business ◽

10.26643/rb.v118i6.7232 ◽

2019 ◽

Vol 118 (6) ◽

pp. 6-12

Author(s):

Ali Sandy Mulya

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Literature Study ◽

Quantitative Research Methods ◽

Tax Aggressiveness ◽

Corporate Social

Objective: This study aims to analyse the relevance of tax aggressiveness with the aggressiveness of financial statements, and their influence on disclosure of Corporate Social Responsibility (CSR) and the application of taxation in mining companies listed in Indonesian Stock Exchange (IDX). Design / Methodology: The method used in this study is quantitative research methods, the analysis used is descriptive and regression analysis. The data collection method used is documentation and literature study. The research data consists of secondary data, secondary data obtained from electronic publications accessed via the internet. The analytical method used in this research is the analysis of the path using WarpPLS software version 5.0 and SPSS 22 were run with the computer media.

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