scholarly journals Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indonesia

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 541-553
Author(s):  
Androni Susanto ◽  
Veronica Veronica
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Fixed Assets ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and company characteristics on corporate tax avoidance. The sampling technique used was purposive sampling. The sample of this research is the financial statements and sustainability reports of 73 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The analytical method used is multiple linear regression. The results of this study indicate that CSR has a significant positive effect on current taxes, which means that companies that are responsible to stakeholders tend to avoid tax avoidance practices or pay more taxes. CSR, ROA and firm size have a significant negative effect on tax avoidance. Leverage and intangible assets have a significant positive effect on tax avoidance. Other company characteristics variables such as fixed assets, operating cash flow, sales growth have no significant effect on tax avoidance.

scholarly journals Pengungkapan Corporate Social Responsibility dan Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi

2021 ◽  
Vol 31 (9) ◽  
pp. 2277
Author(s):  
Ni Made Artini ◽  
Putu Ery Setiawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Participant Observation ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Negative Effect ◽  
Observation Method ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) on tax avoidance with profitability as a moderating variable. This research was conducted at mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The number of observations of 75 samples obtained through nonprobability sampling method with purposive sampling technique. Data collection was carried out by non-participant observation method. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that CSR disclosure had a negative effect on tax avoidance. Profitability as a moderating variable is able to moderate the effect of CSR disclosure on tax avoidance. Keywords: Corporate Social Responsibility; Profitability; Tax Avoidance.

scholarly journals Corporate Social Responsibility, Good Corporate Governance, and Management Compensation against Tax Avoidance

2021 ◽  
Vol 4 (2) ◽  
pp. 2612-2625
Author(s):  
Yeyet Rohyati ◽  
Suripto Suripto
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Management Compensation ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Corporate Social

This study aims to obtain empirical evidence regarding the influence of Corporate Social Responsibility, Good Corporate Governance, and Management Compensation on Tax Avoidance. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2016-2018. Determination of the sample using purposive sampling technique, obtained a sample of 8 companies with 40 observational data. The analysis technique and hypothesis testing are carried out by using panel data regression analysis through Eviews-9. The results show that Corporate Social Responsibility has a positive effect on Tax Avoidance, Good Corporate Governance has no effect on Tax Avoidance, and Management Compensation has a negative effect on Tax Avoidance.

scholarly journals Corporate Social Responsibility, Profitabilitas, Capital Intensity dan Penghindaran Pajak

2021 ◽  
Vol 31 (6) ◽  
pp. 1481
Author(s):  
Putu Shandya Maharani ◽  
Ni Ketut Lely Aryani Merkusiwati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social ◽  
Method Analysis ◽  
Positive Effect

This study aims to obtain empirical evidence regarding the effect of corporate social responsibility, profitability, and capital intensity on tax avoidance of mining companies listed on Indonesia Stock Exchange in 2013-2017. The method of determining the sample is using purposive sample. The samples were taken from 9 companies with 35 observations. The samples were determining by purposive sampling method. Analysis technique was using multiple regression. Based on the result of research, CSR and profitability have negative effect on tax avoidance. This means the higher CSR and profitability, the lower level of tax avoidance. Meanwhile, capital intensity has positive effect on tax avoidance. This means the higher capital intensity, the higher level of tax avoidance. Keywords: Tax Avoidance; Corporate Social Responsibility; Profitability; Capital Inensity.

scholarly journals Pengaruh Profitabilitas dan Leverage pada Nilai Perusahaan dengan Corporate Social Responsibility Sebagai Variabel Pemoderasi

2019 ◽  
pp. 26
Author(s):  
Ni Made Laksmi Dewi ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Corporate Value ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

The purpose of this study was to find out and obtain empirical evidence about the effect of profitability and leverage on firm value with Corporate Social Responsibility as a moderating variable. This study was conducted at mining companies listed on the Stock Exchange in 2015-2017. The number of samples taken was 14 companies with a number of research observations were 42 samples in 3 years, through nonprobability methods with purposive sampling technique. The analysis technique of this study used the Moderate Regression Analysis (MRA). Based on the results of the analysis it was found that profitability had a significant positive effect on firm value. Leverage had no significant negative effect on firm value . Corporate Social Responsibility strengthens the influence of profitability on corporate value. Corporate Social Responsibility weakens the influence of leverage on firm value.Keywords: Profitability, leverage, corporate social responsibility, corporate value.

scholarly journals Effect of Corporate Social Responsibility (CSR), Leverage, and Profitability on Corporate Value (Empirical Study of Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2012-2017)

2019 ◽  
Author(s):  
Mitta Anggraini ◽  
Siti Asmanah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Corporate Value ◽  
Food And Beverage ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect ◽  
Research Analysis

Thisstudyaimstoanalyzetheinfluenceofcorporatesocialresponsibility,leverageand profitability.Thisresearchisaquantitativeresearchusingsecondarydataobtainedfrom the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2012-2017 period. Inthisstudythesamplingprocessusesprobabilitysamplingusingcriteriathatproduce 36 samples. The method of research analysis used is multiple linear regression. Basedontheresultsofthisstudyindicatethat:(1)corporate social responsibility(CSR) hasnoeffectandisnotsignificantonCorporateValue,(2)Leveragehasasignificantly negative effect on Corporate Value, (3) Profitability has a significantly positive effect on Corporate Value, and (4) Corporate Social Responsibility (CSR), Leverage and Profitability simultaneously have a significant positive effect on Corporate Value.

scholarly journals The Effect Of Csr; Credit Interest; And Bank Size On Financial Performance.

2019 ◽  
Vol 23 (2) ◽  
pp. 177 ◽  
Author(s):  
Nurainun Bangun
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Corporate Social ◽  
Positive Effect

The purpose of this research is to obtain empirical evidence about the effect of corporate social responsibility, credit interest, and bank size on financial performance at banking companies listed in Indonesia Stock Exchange in 2015-2017. The benefit of this research is to help convince investors to invest in the bank's companies . This research used a purposive sampling technique to collect data and consisted of 93 banking companies listed on the Indonesia Stock Exchange in 2015-2017. The statistical method used in this research is used multiple linear regression analysis methods. In this research used the Eviews program, 10 version. The results of the research based on the tests that have been carried out state that corporate social responsibility, and credit interest not had a significant effect on financial performance, while bank size had a significant positive effect on financial performance.

scholarly journals PENGARUH KARAKTER EKSEKUTIF, PROFITABILITAS, SALES GROWTH DAN CORPORATE SOCIAL RESPONSBILITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015

2019 ◽  
Vol 4 (3) ◽  
pp. 547-557
Author(s):  
M. Qyas Aulia Rizki ◽  
Raida Fuadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Government Spending ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Large Contribution ◽  
Sales Growth ◽  
Independent Variable ◽  
Corporate Social ◽  
Positive Effect

The source of state revenue that has a large contribution in financing government spending is obtained from taxes. Taxes are levies which can be imposed on taxpayers, both entities and individuals based on tax laws. This study entitled "The Influence of Executive Character, Profitability, Sales Growth, Corporate Social Responsibility (CSR) Against Tax Avoidance in Non-Financial Companies Listed on the Indonesia Stock Exchange Period 2011-2015". This study aims to determine whether the Independent variable executive character, Profitability, Sales Growth and Corporate Social Responsibility (CSR) affect Tax Avoidance as a Dependent variable. The sample of this study was 11 non-financial companies which were obtained based on the sampling criteria. The analytical method of this study uses a casual study method. The results of the study state that executive character variables, Profitability variables, Sales Growth variables and Corporate Social Responsibility (CSR) variables have a positive effect on tax avoidance or Tax Avoidance.

scholarly journals Pengaruh Corporate Social Responsibility dan Intellectual Capital Pada Kinerja Keuangan

2019 ◽  
pp. 1365
Author(s):  
Made Cahyani Prastuti ◽  
I G.A.N. Budiasih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Participant Observation ◽  
Sampling Technique ◽  
Corporate Social ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

The aim of this research is to know the influence of corporate social responsibility and intellectual capital on financial performance. Theories used are stakeholder, legitimacy, and resource-based theory. This research conducted on trading companies listed on the Indonesia Stock Exchange in 2015-2017. The samples taken were 26 companies, by non-probability sampling method with purposive sampling technique. Data collected through non-participant observation. The analysis techniques used are descriptive statistical analysis, classical assumptions, and multiple linear analysis. Based on the analysis found that corporate social responsibility has no effect on financial performance. This indicates that the high and low disclosure of CSR will not affect the financial performance of the trade sector. The second hypothesis states that intellectual capital has a positive effect on financial performance. This indicates that the higher the intellectual capital, the higher the financial performance of the company. Combination of intellectual capital can enhance competitive advantage for companies. Keywords: Financial performance, corporate social responsibility, intellectual capital

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

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

scholarly journals Determinan Finansial dan Nonfinansial Corporate Social Responsibility Disclosure

2019 ◽  
Vol 29 (1) ◽  
pp. 292
Author(s):  
I Nyoman Adi Wiyarna ◽  
I Putu Sudana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Media Exposure ◽  
Sampling Technique ◽  
Growth Media ◽  
Managerial Ownership ◽  
Analysis Technique ◽  
Corporate Social ◽  
Positive Effect

This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was determined by nonprobability sampling method with purposive sampling technique, and the samples obtained in this study amounted to 13 companies with 65 observations. The data analysis technique used in this study is multiple regression analysis techniques. The results of this study indicated that the variables of profitability, leverage, managerial ownership, firm’s growth and media exposure have a positive effect on disclosure of Corporate Social Responsibility. This shows that there is an exposure on high profitability companies, high-leveraged companies, high firm’s growth companies, large managerial ownership and high media pressure so that it can be understood that the company will disclose more detailed informtion about Corporate Social Responsibility to reduce the pressure. Keywords : Profitability; Leverage; Mnagerial Ownership; Firm’s Growth; Media Exposure;  CSR.

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