Does Risk Preferences Executive Influence the Relationship betwen Corporate Social Responsibility Disclosure and Tax Avoidance?

This research aims to examine the influence of the corporate social responsibility (CSR) disclosure towards the tax avoidance by considering corporate governance which is risk preferences executive. The sample that used in this study are 55 manufacturing companies listed in Indonesia Stock Exchange period 2014-2017. The researcher used regression analysis for analyzing the data. The result shows that corporate social responsibility disclosure using the proxy of Global Reporting Initiative G4.0 significantly influences tax avoidance. Risk preferences executive as the indipendent variable and moderating variable between corporate social responsibility disclousre and tax avoidance both has significant influence. The risk preferences executive as moderating variable in this study reveals a positive significant influence that proves the risk preferences executive strengthen the relationship between corporate social responsibility disclosure and tax avoidance.

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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 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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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 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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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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Effect of corporate social responsibility and institutional ownership of tax avoidance with executive characters as moderator

International Research Journal of Management IT and Social Sciences ◽

10.21744/irjmis.v6n6.796 ◽

2019 ◽

Vol 6 (6) ◽

pp. 201-206

Author(s):

I Gusti Bagus Wahyu Palguna Putra ◽

I Ketut Sujana

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Tax Avoidance ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Sample Collection ◽

Corporate Social ◽

Relationship Of ◽

The Relationship

This study aims to obtain empirical evidence regarding the moderation of executive characteristics on the influence of corporate social responsibility and institutional ownership on tax avoidance. In the previous research, it was found that there were inconsistencies in the results of the research so that it was suspected that there were other variables that could influence the relationship between variables. In this study executive, characteristic variables are thought to moderate the relationship of corporate social responsibility and ownership structure in tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period of 2013-2017 as many as 150 companies. The sample collection technique uses purposive sampling. The number of samples in this study was 520 observation companies from 2013 to 2017. The data analysis technique used for moderation testing was Moderated Regression Analysis (MRA). The test results show that executive characteristics do not moderate the relationship of corporate social responsibility to tax avoidance and the characteristics of executive risk-takers weaken the relationship of institutional ownership to tax avoidance.

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Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance dan Sales Growth pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i05.p01 ◽

2020 ◽

Vol 30 (5) ◽

pp. 1066

Author(s):

Ni Made Dwi Payanti ◽

I Ketut Jati

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Sales Growth ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Good Corporate Governance ◽

Corporate Social

This study aims to examine the effect of corporate social responsibility disclosure, good corporate governance and sales growth on tax avoidance with a cash effective tax rate (CETR) proxy. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Determination of the sample using the nonprobability sampling method with purposive sampling technique obtained by 20 companies with 80 observations. The data analysis technique used is multiple linear regression analysis, first factor analysis is carried out to determine the factors of good corporate governance variables. The results of this study indicate that disclosure of corporate social responsibility has no effect on tax avoidance, good corporate governance with proxies selected representing managerial ownership and institutional ownership negatively affect tax avoidance, while sales growth has a positive effect on tax avoidance. Keywords: Tax Avoidance; Corporate Social Responsibility Disclosure; Good Corporate Governance; Sales Growth.

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Increased Tax Avoidance By Leverage Through Corporate Social Responsibility Disclosure

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i02.p18 ◽

2021 ◽

Vol 31 (2) ◽

pp. 490

Author(s):

Victor Pattiasina ◽

Fajar Rina Sejati ◽

Muhamad Yamin Noch ◽

Muhamad Aldrin Akbar ◽

Septyana Prasetyaningrum ◽

...

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Consumer Goods ◽

Stock Exchange ◽

Tax Avoidance ◽

Manufacturing Companies ◽

Industry Sector ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

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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Busyness, Tenure, Meeting Frequency of the CEOs, and Corporate Social Responsibility Disclosure

Sustainability ◽

10.3390/su13105567 ◽

2021 ◽

Vol 13 (10) ◽

pp. 5567

Author(s):

Melinda Cahyaning Ratri ◽

Iman Harymawan ◽

Khairul Anuar Kamarudin

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Environmental Issues ◽

The Other ◽

Global Reporting Initiative ◽

Corporate Social Responsibility Disclosure ◽

Csr Disclosure ◽

Corporate Social ◽

The Relationship

This study aimed to analyze the relationship between busyness, tenure, and the frequency of CEO meetings and corporate social responsibility (CSR) disclosure. This study used 624 observations from 78 companies listed on the Indonesia Stock Exchange and the Global Reporting Initiative (GRI) database for the 2010–2018 period. This study indicated that companies with busy CEOs or CEOs with long tenure produce fewer CSR disclosures. On the other hand, companies with CEOs who frequently attend board meetings generate more CSR disclosures because they can absorb a lot of useful information to address the changing social and environmental issues. Companies can limit the activities and tenure of the CEO and increase the awareness of the CEO to attend board meetings to encourage the firm’s sustainability. Companies with busy CEOs and long tenure result in less CSR disclosure. Furthermore, the frequency of CEO meetings can enhance CSR disclosure.

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