The Influence Of Tax Aggressiveness On Corporate Social Responsibility

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.

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CORPORATE SOCIAL RESPONSIBILITY AND TAX AGGRESSIVENESS IN PERSPECTIVE LEGITIMACY THEORY

International Journal of Economics Business and Accounting Research (IJEBAR) ◽

10.29040/ijebar.v3i04.726 ◽

2019 ◽

Vol 3 (04) ◽

Author(s):

Putri Sari ◽

Wiwiek Prihandini

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Global Reporting Initiative ◽

Legitimacy Theory ◽

Effective Tax Rate ◽

Economic Dimension ◽

Tax Rate ◽

Tax Aggressiveness ◽

Corporate Social

The company as a business entity seeks to provide high dividends for shareholders. On the other hand as a corporate taxpayer, companies must set aside profits to pay taxes. Tax aggressiveness can be used to minimize this conflict. But this action is not liked by shareholders because it can damage the company's reputation. By referring to the legitimacy theory, corporate social responsibility (CSR) is considered as an action that can maintain the company's reputation. The question is whether corporate social responsibility has an effect on tax aggressiveness. In fact the results of the research on this matter vary. This study aims to reexamine the influence of corporate social responsibility, from the economic, social, and environmental dimensions to tax aggressiveness. The tests were carried out using 62 data from 31 companies listed on the Indonesia Stock Exchange during 2016-2017. Effective tax rate (ETR) is used to measure tax aggressiveness, CSR is measured using the Global Reporting Initiative (GRI) 04 valuation standard. The results of the study state that CSR economic dimension has a positive effect on tax aggressiveness, while CSR social and environmental dimensions negatively affect tax aggressiveness. Recommendations, tax authorities can use disclosure of environmental and social dimensions as an indication of the practice of tax aggressiveness. Key Words: Corporate Social Responsibility (CSR), Tax Aggressiveness, Legitimacy Theory, Global Reporting Initiative (GRI).

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Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak

JIATAX (Journal of Islamic Accounting and Tax) ◽

10.30587/jiatax.v3i2.1953 ◽

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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Corporate Social Responsibility Disclosure: Tax Agresiveness Indication?

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v10i2.12496 ◽

2020 ◽

Vol 10 (2) ◽

pp. 359

Author(s):

Muhammad Alif Kurniawan ◽

Mienati Somya Lasmana ◽

Santi Novita

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Effective Tax Rate ◽

Tax Rate ◽

Tax Aggressiveness ◽

Corporate Social Responsibility Disclosure ◽

Industry Type ◽

Good Reputation ◽

Corporate Social

The purpose of this study to test whether Corporate Social Responsibility disclosure can be used as a firms’ indication of the tax aggressiveness. Unlike the previous study, this paper uses both Effective Tax Rate Differences and Current Effective Tax Rate to provide the degree of aggressiveness. Besides, it compares among industries in Indonesia. The independent variable of this research is Corporate Social Responsibility disclosure measured by the Corporate Social Responsibility Disclosure Index based on the GRI G4 standard. The sample of this research is companies listed on the Indonesia Stock Exchange during the 2014-2018 period, except for the financial and construction sector. With 506 observations, the results of this research indicate that Corporate Social Responsibility disclosure has a significant effect on tax aggressiveness. The research implication provides the awareness to the tax authority that a good reputation of social responsibility can be a sign of tax aggressiveness existence. In addition, the result suggests that industry type is needed to be considered relate to taxation strategies.

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

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v2i2.543 ◽

2018 ◽

Vol 2 (2) ◽

pp. 39-58 ◽

Cited By ~ 1

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

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Tax Aggressiveness Seen From Company Characteristics and Corporate Social Responsibility

Journal of Auditing Finance and Forensic Accounting ◽

10.21107/jaffa.v5i2.3765 ◽

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>

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PENGARUH SIZE, UMUR PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING

Stability: Journal of Management and Business ◽

10.26877/sta.v3i2.7784 ◽

2020 ◽

Vol 3 (2) ◽

pp. 58-71

Author(s):

Desyderia Ingriani Wahyuni Yassim ◽

Gendro Wiyono ◽

Mujino Mujino

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Path Analysis ◽

Stock Exchange ◽

Sampling Technique ◽

Annual Reports ◽

Company Size ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Corporate Social

AbstrakPenelitian ini bertujuan untuk menguji apakah ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, umur perusahaan berpengaruh terhadap tanggung jawab soaial perusahaan, profitabilitas berpengaruh terhadap tanggung jawab sosial perusahaan, ukuran perusahaan berpengaruh terhadap profitabilitas, umur perusahaan berpengaruh terhadap profitabilitas, ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening, dan umur perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening. Penelitian mengambil sampel perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Jenis data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan tahunan perusahaan. Selama periode 2014-2018, terdapat 142 perusahaan manufaktur, dan populasi dalam penelitian ini berjumlah 42 perusahaan. Sampel dipilih dengan teknik purposive sampling, yaitu metode pengambilan sampel yang ditetapkan oleh peneliti sesuai dengan kriteria tertentu sehingga total sampel adalah 19 perusahaan. Data dianalisis dengan menggunakan path analysis. Hasil penelitian meliputi (1) ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, (2) umur perusahaan berpengaruh terhadap tanggung jawab soaial perusahaan, (3) profitabilitas berpengaruh terhadap tanggung jawab sosial perusahaan, (4) ukuran perusahaan berpengaruh terhadap profitabilitas, (5) umur perusahaan berpengaruh terhadap profitabilitas, (6) ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening, (7) umur perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening.Kata Kunci : ukuran perusahaan, halaman perusahaan, tanggung jawab sosial perusahaan, profitabilitas.AbstractThis study aims to examine whether company size has an effect on corporate social responsibility, company age has an effect on corporate social responsibility, profitability has an effect on corporate social responsibility, company size has an effect on profitability, company age has an effect on profitability, company size has an effect on responsibility social enterprise with profitability as an intervening variable, and company age affect corporate social responsibility with profitability as an intervening variable. The study took a sample of manufacturing companies sub-sector of consumer goods listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of company annual reports. During the 2014-2018 period, there were 142 manufacturing companies, and the population in this study amounted to 42 companies. Samples were selected by purposive sampling technique, which is the sampling method determined by researchers in accordance with certain criteria so that the total sample is 19 companies. Data were analyzed using path analysis. The results of the study include (1) company size influences corporate social responsibility, (2) company age influences corporate social responsibility, (3) profitability influences corporate social responsibility, (4) company size affects profitability, (5) company age affects profitability, (6) company size affects corporate social responsibility with profitability as an intervening variable, (7) company age affects corporate social responsibility with profitability as an intervening variable.Keywords : company size, company page, corporate social responsibility, profitability.

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PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Equity ◽

10.34209/equ.v18i2.466 ◽

2019 ◽

Vol 18 (2) ◽

pp. 167

Author(s):

Heddy Arif Rachman ◽

Anita Nopiyanti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Independent Variables ◽

Mining Companies ◽

Corporate Social

The purpose of this study was to examine the influence of probability, leverage, and company size to corporate social responsibility disclousure. The independent variables in this study is probability, leverage, and company size. The dependent variable in this study is the corporate social responsibility disclousure, with years of research for 2010-2013. The sample in this study is mining companies that go public in Indonesia Stock Exchange (BEI) and have reported the corporate social responsibility disclosure activities. There are 36 samples by purposive sampling method. This study uses multiple linear regression analysis. The results showed that there was no significant relationship between profitability and leverage on the disclosure of corporate social responsibility. Instead, there is a significant influence in the presence of company size on disclosure of corporate socialresponsibility.

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

JURNAL AKUNTANSI UNIVERSITAS JEMBER ◽

10.19184/jauj.v19i2.22780 ◽

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

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

AJAR ◽

10.35129/ajar.v3i02.134 ◽

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.

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