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

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

Jurnal Akuntansi Auditing dan Keuangan BALANCE ◽

10.25170/balance.v15i2.84 ◽

2018 ◽

Vol 15 (2) ◽

pp. 237-253

Author(s):

Sulistyowati Sulistyowati ◽

Lisa Ariska Ulfah

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Secondary Data ◽

Total Sample ◽

Annual Reports ◽

Tax Aggressiveness ◽

Corporate Social Responsibility Disclosure ◽

Total Observation ◽

Corporate Social

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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DAMPAK MODERASI INTENSITAS RESEARCH DAN DEVELOPMENT TERHADAP PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN

Jurnal Akuntansi Auditing dan Keuangan BALANCE ◽

10.25170/balance.v17i2.2259 ◽

2021 ◽

Vol 17 (2) ◽

pp. 101-124

Author(s):

Thio Anastasia Petronila ◽

James Julian Surjadi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Research And Development ◽

Firm Value ◽

Stock Exchange ◽

Annual Reports ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social ◽

The Impact ◽

The Relationship

The responsibility of a company is not only to make profits, but the company is also responsible for the impact of its products and production processes on social and environmental aspects. This research aims to analyze the effect of corporate social responsibility disclosure on financial performance and analyze the relationship between corporate social responsibility and firm value with the intensity of research and development as a moderating variable. The research was conducted on companies in the consumer goods industry pharmaceutical sub-sector which were listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. Of the 10 companies there are 8 companies were sampled based on purposive sampling and from the outlier data, there are 22 observation units used in this research. The data used in this research are secondary data obtained from financial reports and annual reports. The results show that corporate social responsibility disclosure has a significant effect on a firm value which is proxied by Tobin's Q. While research and development intensity does not moderate the relationship between corporate social responsibility disclosure and firm value.

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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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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 Pengungkapan Corporate Social Responsibility, Leverage, Dan Kepemilikan Manajerial Terhadap Agresivitas Pajak

WIDYAKALA JOURNAL ◽

10.36262/widyakala.v6i1.147 ◽

2019 ◽

Vol 6 (1) ◽

pp. 55 ◽

Cited By ~ 1

Author(s):

Denny Wijaya

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Significant Influence ◽

Sampling Method ◽

Managerial Ownership ◽

Analysis Tool ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

This research is using quantitative study aimed to see whether there are influences of Corporate Social Responsibility Disclosure, Leverage, and Managerial Ownership on Tax Aggressiveness. In this research, tax aggressiveness is measured using Cash Effective Tax Rates, corporate social responsibility disclosure is measured using Corporate Social Responsibility Index, leverage is measured using Debt to Total Assets, and Managerial Ownership is measured using dummy variable. This research uses consumer goods industry sector in manufacturing companies listed in Indonesia Stock Exchange for the 2015-2017 financial year. Number of observation of 81 samples obtained through non-probability sampling method is purposive sampling method. Testing the hypothesis in this study was used Multiple Linear Regression Analysis using SPSS 25 analysis tool with a significant level of 5% (0,05). The results of these tests indicate that (1) corporate social responsibility disclosure has a positive significant influence on tax aggressiveness, (2) leverage has no significant influence on tax aggressiveness, (3) managerial ownership has a negative influence on tax aggressivenessKeywords : Tax Aggressiveness, Corporate Social Responsibility Disclosure, Leverage, Managerial Ownership

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Pengaruh Mekanisme Tata Kelola Perusahaan yang Baik, Pengungkapan Tanggung Jawab Sosial Perusahaan, dan Pengembalian atas Penggunaan Asset Terhadap Nilai Perusahaan

Jurnal Riset Mahasiswa Akuntansi ◽

10.21067/jrma.v6i1.4214 ◽

2020 ◽

Vol 6 (1) ◽

Author(s):

Anggi Adinda Setiarini ◽

Sulistyo Sulistyo ◽

Rita Indah Mustikowati

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Descriptive Analysis ◽

Return On Assets ◽

Corporate Social Responsibility Disclosure ◽

Good Corporate Governance ◽

Corporate Social

This study aims to determine the effect of good corporate governance mechanisms, corporate social responsibility disclosure, and return on assets to firm value. The population used in this study is a publicly listed banking company listed on the Indonesia Stock Exchange in the 2014-2015 period and the sample determination method used was purposive judgment sampling. Samples obtained were 42 companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneously the mechanism of good corporate governance, corporate social responsibility disclosure, and return on assets affect the value of the company. Partially, this study found that the mechanism of good corporate governance that was proxied by the board of directors (DD), board of commissioners (DK), managerial ownership (KM), return on assets (ROA) influenced the company value, while institutional ownership (IC) and corporate social responsibility (CSR) does not affect the company's value

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Pengaruh Mekanisme Good Corporate Governance dan Pengungkapan Coporate Social Responsibility terhadap Return Saham

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v3i2.332 ◽

2021 ◽

Vol 3 (2) ◽

pp. 248-263

Author(s):

Ramadhian Dwi Putra ◽

Mayar Afriyenti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Return ◽

Stock Exchange ◽

Sampling Technique ◽

Institutional Ownership ◽

Managerial Ownership ◽

Corporate Social Responsibility Disclosure ◽

Good Corporate Governance ◽

Corporate Social

Stock return is profits obtained by investors after investing. This research aims to test and analyze the effect of managerial ownership, institutional ownership, proportion of independent commissioners, and corporate social responsibility disclosure. The population in this study was the Property Company which was listed on the Indonesia Stock Exchange in the period 2016-2018, which amounted to 138 companies and the sample used amounted to 51 companies. The sampling technique used in the study was the purposive sampling method. The analytical method used is multiple linear regression using SPSS 25 software. The results show that the institutional ownership affect the stock return. While managerial ownership, proportion of independent commissioners and corporate social responsibility disclosure have no effect on stock return.

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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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Pengaruh Kepemilikan Institusional Terhadap Nilai Perusahaan Dimoderasi Oleh Corporate Social Responsibility:

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i1.89 ◽

2019 ◽

Vol 1 (1) ◽

pp. 487-503

Author(s):

Shabran Jamil ◽

Erinos NR ◽

Mayar Afriyenti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Secondary Data ◽

Institutional Ownership ◽

Annual Reports ◽

Company Value ◽

Corporate Social ◽

The Relationship

This study aims to find empirical evidence regarding the relationship between institutional ownership and company value which is moderated by corporate social responsibility (CSR). The population in this study were 48 property and real estate companies listed on the Stock Exchange in 2015-2017, with the number of samples used was 35 companies. The data used is secondary data in the form of annual reports obtained from the IDX website (www.idx.co.id). The testing in this study was conducted with moderated regression analysis (MRA). The results show that institutional ownership has no effect on corporate value and Corporate Social Responsibility (CSR) has not been able to moderate the moderation between institutional ownership and firm value.

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PENGARUH PENGUNGKAPAN CSR DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI SUB SEKTOR TEKSTIL DAN GARMEN

Jurnal Akuntansi ◽

10.25170/jak.v15i1.1619 ◽

2021 ◽

Vol 15 (1) ◽

pp. 42-70

Author(s):

Farah Latifah Nurfauziah ◽

Citra Kharisma Utami

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Audit Committee ◽

Stock Exchange ◽

Managerial Ownership ◽

Corporate Social Responsibility Disclosure ◽

Good Corporate Governance ◽

Corporate Social

The purpose of this study was to determine the effect of Corporate Social Responsibility Disclosure and Good Corporate Governance on Firm Value in Various Industries Sector, Textile and Garment Sub-Sector Listed on the Indonesia Stock Exchange 2014-2019 Period. This research method uses a descriptive method with a quantitative approach. The source of this research uses secondary data sourced from the annual report of various sector companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange. The sample of this study were 9 companies using purposive sampling technique. The results of this study indicate that partially the Corporate Social Responsibility Disclosure has a significant effect on Firm Value. Meanwhile, Good Corporate Governance with indicators (Managerial Ownership, Institutional Ownership, Independent Ownership and Audit Committee) Managerial Ownership and Audit Committee have a significant effect on Firm Value, while Institutinal Ownership and Independent Comissioner don’t have a significant effect on Firm Value.

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