scholarly journals Pengaruh Capital Intensity, Corporate Social Responsibility, dan Environmental Uncertainty Terhadap Tax Avoidance

Equity ◽  
2021 ◽  
Vol 24 (2) ◽  
Author(s):  
Muhammad Daffa Wardhana ◽  
Dianwicaksih Arieftiara ◽  
Andy Setiawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Environmental Uncertainty ◽  
Capital Intensity ◽  
Corporate Social ◽  
Social Responsibilty

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh capital intensity, corporate social responsibility, dan environmental uncertainty terhadap tax avoidance. Tax avoidance pada penelitian ini menggunakan pengukuran Abnormal Book Tax Difference (ABTD). Sampel penelitian ini berjumlah 138 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018. Teknik analisis yang digunakan analisis regresi linear berganda dengan regresi data panel menggunakan program STATA. Hasil dari penelitian ini diperoleh bahwa (1) capital intensity tidak berpengaruh terhadap tax avoidance. (2) corporate social responsibilty berpengaruh terhadap tax avoidance. (3) environmental uncertainty tidak berpengaruh terhadap tax avoidance. Hasil pada penelitian menjelaskan pengungkapan corporate social responsibility yang tinggi dapat mengurangi adanya tindakan tax avoidance. Sehingga penelitian ini dapat membantu para investor dalam memahami faktor-faktor yang dilakukan perusahaan dalam melakukan peghindaran pajak.

scholarly journals PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL, RASIO INTENSITAS MODAL DAN RASIO INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK

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

<p class="Default"><em>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.</em></p>

scholarly journals Pengaruh Capital Intensity, Karakteristik Perusahaan, Dan CSR Disclosure Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 677-689
Author(s):  
Anita Ade Rahma ◽  
Nila Pratiwi ◽  
Hilda Mary ◽  
Indriyenni Indriyenni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Research Period ◽  
Positive Effect

This study aims to determine the effect of capital intensity, company characteristics, and disclosure of corporate social responsibility on tax avoidance with leverage as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The sample in this study was taken by purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The number of samples used was 82 companies. The method of analysis of this study is multiple linear regression using eviews 9. The results showed that the intensity of capital had a positive and significant effect on tax avoidance, the company's characteristics  had a negative and significant effect on tax avoidance, the disclosure of corporate social responsibility had a positive effect and not significant impact on tax avoidance. Leverage is able to moderate the influence of capital intensity on tax avoidance, leverage is able to moderate the effect of corporate characteristics on tax avoidance while leverage is not a variable that is able to moderate the disclosure effect of corporate social responsibility on tax avoidance. Finally, the authors suggest that tax avoidance considerations can be used other than those used by researchers. For the calculation of capital intensity, company characteristics, and disclosure of CSR can use other proxy proxies other than those used by researchers. And for the next researcher, it is expected to be able to add variables related to the variables affected, and extend the research period.

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 CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Monifa Yuliana Dwi Sandra ◽  
Achmad Syaiful Hidayat Anwar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Capital Intensity ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
P Value ◽  
Corporate Social

This study aims to investigate the effect of Corporate Social Responsibility (CSR) and Capital Intensity on the level of tax avoidance. This research is an associative study, with the population of mining companies listed on the IDX from 2015 to 2017. The samplig technique is Purposive sampling, and obtained a total sample of 48 companies. The data studied is the secondary data, which is then tested by Multiple Linear Regression analysis. The results demonstrate that the two variables have a significance value (p-value) < α 0.05, both in simultaneous and partial tests. CSR has a coefficient of -0.818, meanwhile, Capital intensity has a coefficient of 0.484. Therefore, it can be concluded that Corporate Social Responsibility (CSR) has a significantly negative effect on the tax avoidance. The higher the level of CSR disclosure, the lower the practice of tax avoidance. In addition, Capital intensity proved to have a significantly positive effect on the tax avoidance. The higher the company's capital intensity, the higher the tax avoidance practice.

Faktor-Faktor Yang Mempengaruhi Tax Avoidance Dengan Profitabilitas Sebagai Varibel Intervening

IJAcc ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 120-131
Author(s):  
Imam Aji Santoso ◽  
Hendriyati Haryani ◽  
Wyne Febrianti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Good Corporate Governance ◽  
Corporate Social

Penelitian ini bertujuan untuk mendapatkan bukti empiris dan rasional mengenai pengaruh pengungkapan corporate social responsibility (CSR), good corporate governance (GCG), dan karakteristik perusahaan terhadap tax avoidance dengan profitabilitas sebagai variabel intervening, pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode analisis regresi linier berganda dengan bantuan smart PLS. Penelitian ini didasari dari penelitian yang sudah dilakukan sebelumnya. Penelitaan ini lakukan untuk mengetahui apakah hasil penelitian terdahulu dengan penelitian sekarang masih sama atau beda. Hasil penelitian menunjukan bahwa secara simultan, variabel corporate social responsibility, good corporate governance, dan karakteristik perusahaan terhadap tax avoidance dengan profitabilatas sebagai variabel intervening, berpengaruh signifikan dan positif. Peneliti disini menemukan beberapa perbedaan hasil dengan peneliti yang terdahulu atau sebelumnya, Hasil penelitian ini diharapkan dapat dimanfaatkan oleh pembaca sebagaimana semestinya. Bahkan bisa dilakukan penelitian lebih lanjut atas hasil yang sudah saya teliti.

Relationship between corporate social responsibility and tax avoidance: international evidence

2019 ◽  
Vol 15 (2) ◽  
pp. 244-257 ◽  
Author(s):  
Tao Zeng
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Content Type ◽  
Tax Rate ◽  
Country Level ◽  
International Setting ◽  
Corporate Social ◽  
Statutory Tax Rate ◽  
The Relationship

Purpose This paper aims to examine the relationship between corporate social responsibility (CSR) and tax avoidance as well as how CSR and country-level governance interplay in affecting tax avoidance in an international setting. Design/methodology/approach This paper is an empirical work using listed companies from 35 countries and relying on several proxies for corporate tax avoidance activities including the difference between the statutory tax rate and the annual effective tax rate, the book-tax difference and the residual book-tax difference. Findings This study finds strong evidence that CSR is positively related to tax avoidance. It also finds that in countries with weak country-level governance, firms with higher CSR scores engage in less tax avoidance, implying that CSR and country-level governance are substitutes. Originality/value This paper is the first study that examines the relationship between CSR and tax avoidance in an international setting with different legal and institutional environment.

scholarly journals ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN DIMODERASI GOOD CORPORATE GOVERNANCE

2018 ◽  
Vol 2 (02) ◽  
pp. 211-234
Author(s):  
Levi Martantina ◽  
R. Soerjatno
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Of Directors ◽  
Tax Avoidance ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Independent Variable ◽  
Corporate Social

This study aims to examine the effect  of Corporate Social Responsibility on Tax Avoidance in which Good Corporate Governance is moderating variable. Corporate Social Responsibility is independent variable whereas dependent variable is Tax Avoidance. The result of testing the first hyphothesis found that Corporate Social Responsibility has a negative effect on Tax Avoidance. In other words, the company that does extensive disclosure, the company does not practice Tax Avoidance. The result of testing the second hypothesis found that the exixtence of Good Corporate Governance in the board of directors mediate the influence of Corporate Social Responsibility with Tax Avoidance. So that the existence of the board of directors is able to contribute in making extensive disclosure towards Corporate Social Responsibility and practice of Tax Avoidance.

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.

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