PENGARUH CORPORATE SOCIAL RESPONSIBILITY, POLITICAL CONNECTION, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AGGRESSIVENESS

This study examines the influence of Corporate Social Responsibility (CSR), Political Connection, Capital Intensity, Inventory Intensity of Tax Aggressiveness. Samples were selected using a purposive sampling method so as many as 33 companies in the Basic Industry and Chemical sectors as population, which are listed on the Indonesia Stock Exchange in the 2016-2018 period. The results of this study indicate that Capital Intensity positive affects on Tax Aggressiveness, which indicates that the higher the Capital Intensity, it is suspected that the company practices Tax Aggresiveness. The Corporate Social Responsibility and Political Connection variables show the resultys do not have a positive effect, which means that the higher the level of CSR disclosure and the companies that have Political Connection, the company allegedly did not practice Tax Aggresiveness. Inventory Intensity variable does not affect the Tax Aggressiveness which shows that the high or low value of Invetory Intensity does not affect the presence or absence of the company allededly practicing Tax Aggressiveness.

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

Owner ◽

10.33395/owner.v6i1.637 ◽

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.

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Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak dengan Insentif Pajak Sebagai Pemoderasi. (Studi pada perusahaan pertambangan di Indonesia)

Jurnal Manajemen dan Bisnis Indonesia ◽

10.31843/jmbi.v2i2.52 ◽

2015 ◽

Vol 2 (2) ◽

pp. 236-249

Author(s):

Warsono Warsono ◽

Yuli Ardianto

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Capital Intensity ◽

Negative Influence ◽

Tax Rate ◽

Tax Aggressiveness ◽

Tax Incentive ◽

Csr Disclosure ◽

Corporate Social

This study aims toexamine the effectofcorporatesocialresponsibility(CSR) to taxaggresiveness with the tax incentive as a moderator. The study population used is the mining companies listed in Indonesia Stock Exchange. Sampling method using purposive samplingobtained by 34 companies of reach with 2011-2015. This study used Corporate Social Responsibility (as independend variable) and Tax Aggressiveness(as dependend variable) and Tax Incentive (as moderating vatriable). Tocontrol the effect of CSR to tax aggresiveness,primarily as a result of the use of moderating variable,this study used variable controls :Leverage, Size, Return on Assets (ROA), Capital Intensity and Inventory Intensity. The dependent variable in this study is tax aggressiveness. It was measured by usingproxy :effective tax rate(ETR).CSR has been carried out by using Corporate Social Responsibility Index (CSRI).Data analysis technique has been done by using Moderated Regression Analysis (MRA). The data was processed using SPSS 22. The result shows that CSR has negative influence to tax agressiveness. The higherthelevelof CSR disclosure of acorporation, thelower isthelevelof tax aggressiveness.Tax incentives is proven and capable to strenghthen the relations between CSR and Tax Aggressivenes. CSR stimultantly tested with the control variables showed similar result that it has negative influence the higherthe levelof CSR disclosure of acorporation, thelower isthelevelof tax aggressiveness. Keywords: Corporate Social Responsibility, Tax Aggressiveness, Efective Tax Rate

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MODERASI PROFITABILITAS PADA PENGARUH AGRESIVITAS PAJAK DAN LEVERAGE TERHADAP CORPORATE SOCIAL RESPONSIBILITY

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v15i1.6233 ◽

2020 ◽

Vol 15 (1) ◽

pp. 1

Author(s):

Ayunita Ajengtiyas Saputri Mashuri

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Consumer Goods ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Significance Level ◽

Tax Aggressiveness ◽

Consumer Goods Industry ◽

Csr Disclosure ◽

Corporate Social

This study uses quantitative research that aims to see whether tax aggressiveness and leverage have an effect on the disclosure of Corporate Social Responsibility (CSR) with profitability as variable moderation. This study was use a manufacturing company within sub-sector of consumer goods industry listed on the “Indonesia Stock Exchange. Samples were selected by purposive sampling and collected 16 companies of consumer goods industry sub-sectors during 2014-2018 research datas period. Testing the hypothesis in this study using “Multiple Linear Regression Analysis with” a significance level of 5% (0.05). The results of this study indicates that;(1) Tax aggressiveness “has a significant effect on” CSR disclosure, (2) “Leverage does not have a significant effect on CSR disclosure”, (“3) Profitability measured using Return on Assets (ROA”) is able to strengthen Tax Aggressiveness and unable to strengthen leverage to influence CSR disclosure. Tax aggressiveness and leverage and profitability variables as moderating variables can explain the CSR disclosure variable by 52.1%.

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FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR, SEBUAH STUDY EMPIRIS PERUSAHAAN MANUFAKTUR

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v25i2.253 ◽

2020 ◽

Vol 25 (2) ◽

pp. 59-73

Author(s):

Kurnia Putri ◽

Fitra Dharma ◽

Dewi Sukmasari

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Media Exposure ◽

Foreign Ownership ◽

Manufacturing Companies ◽

Analysis Technique ◽

Csr Disclosure ◽

Corporate Social ◽

Positive Effect

This studi aims to determine the effect of Board of Commissioners, Profitability, Media Exposure, and Foreign Ownership on CSR disclosure. Population used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018, and the samples obtained has 411 observation selected using purposive sampling method in order to obtain samples accordance with the research objectives. Analysis technique used is multiple regression. The result shows that Board of Commissioners, Media Exposure, and Foreign Ownership has a significant positive effect on the Disclosure of Corporate Social Responsibility. While Profitability dosen not affect the Disclosure of Corporate Social Responsibility.

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Pengungkapan Corporate Social Responbility terhadap Tax Aggressiveness

Journal of Applied Accounting and Taxation ◽

10.30871/jaat.v4i1.912 ◽

2019 ◽

Vol 4 (1) ◽

pp. 39-43

Author(s):

Dwi Lestari ◽

Ely Kartikaningdyah

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Least Square ◽

Manufacturing Companies ◽

Analysis Model ◽

Tax Aggressiveness ◽

Ordinary Least Square Regression ◽

Csr Disclosure ◽

Corporate Social

The aim of this study is to examine the effect of corporate social responsibility (CSR) to corporate tax aggressiveness. The independent variable is used in this study is corporate social responsibility disclosure.While the dependent variable in this study is tax aggressiveness that measured using two effective tax rates measures. This study is a replication of and use 151 manufacturing companies that listed on the Indonesia Stock Exchange as the sample. Samples were selected by purposive sampling method and finally obtained 62 manufacturing companies per year that fulfill the criterias. Data were analyzed using ordinary least square regression analysis model. The result shows that the higher the level of CSR disclosure of a corporation, the higher is the level of tax aggressiveness.

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THE EFFECT OF FIRM SIZE, GROSS PROFIT MARGIN AND INSTITUTIONAL OWNERSHIP ON DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR)

Jurnal Apresiasi Ekonomi ◽

10.31846/jae.v7i3.254 ◽

2019 ◽

Vol 7 (3) ◽

pp. 301-308

Author(s):

Pipit Rosita Andarsari

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Profit Margin ◽

Negative Effect ◽

Csr Disclosure ◽

Corporate Social ◽

Positive Effect

The objective of this research is to analyze influence of Size, Gross Profit Margin (GPM) and Institusional Ownership to Corporate Social Responsibility (CSR) Disclosure. Sample of this research are annual report for manufacture companies that listed in Indonesia Stock Exchange (BEI) in 2014-2016. Sample were selected using purposive sampling method and 11 sample were able to fullfill the criteria used as sample. This research uses multiple regression data analysis techniques . The result of the research showns that size and gross profit margin has positive effect on the corporate social responsibility , meanwhile Institutional ownership has negative effect on the corporate social responsibility. Keywords: Size, Gross Profit Margin, Institutional Ownership, Corporate Social Responsibility

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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 and Financial Performance: A State Owned Enterprises Case Study

Sosial Budaya ◽

10.24014/sb.v15i1.5735 ◽

2018 ◽

Vol 15 (1) ◽

pp. 11

Author(s):

Susnaningsih Muat ◽

Agung Prayogo

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Stock Exchange ◽

Research Area ◽

Business Environment ◽

Significant Positive Effect ◽

Csr Disclosure ◽

Corporate Social ◽

Positive Effect

In today’s business environment, the maximization of shareholders wealth is not the only objective of a company. By engaging in the Corporate Social Responsibility (CSR) program, companies are also responsible for the interest of stakeholders and society at large. CSR disclosure is believed to improve financial performance. In State Owned Enterprises (SOE), however, the validity of this relationship has been called into question. In this paper, the main objective is to investigate the influence of CSR disclosure on financial performance in SOE. In relation to the measurement of financial performance, this study takes into account three indicators: Return on Equity (ROE), Earning Per Share (EPS), and Net Profit Margin (NPM). In this study, data from state owned enterprises, which were listed on the Indonesian Stock Exchange from the period of 2011 to 2015, were analyzed using simple regression method. The data used in this study took the form of financial and sustainability report issued by state owned enterprises. The results show that the disclosure of CSR has a significant positive effect on ROE. The CSR disclosure also has a significant positive effect on EPS. In contrast, the disclosure of CSR has no effect on NPM. In the context of State Owned Enterprises, the research demonstrates that there is positive relationship between CSR disclosure and financial performance. This paper contributes to our understanding of state owned enterprises in Indonesia; a research area which has to date been neglected by scholars.

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Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017

Jurnal Ilmiah Aset ◽

10.37470/1.21.2.151 ◽

2020 ◽

Vol 21 (2) ◽

pp. 107-114

Author(s):

Kristina Apriliani Putri ◽

Elma Muncar Aditya ◽

Nurdhiana Nurdhiana

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Quantitative Research ◽

Stock Exchange ◽

Significant Positive Effect ◽

Current Ratio ◽

Mining Companies ◽

Csr Disclosure ◽

Corporate Social ◽

Positive Effect

This study aimed to find out the effect of variables such as profitability, liquidity, and leverage on Corporate Social Responsibility (CSR) Disclosure. Type of this research used was quantitative research. The total companies used in this research were 27 mining companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. This research used multiple linier regression analysis. Partially Profitability (ROE) had a significant positive effect on CSR Disclosure, while Liquidity (Current Ratio) and Leverage (DER) had no effect on CSR Disclosure. The result also showed that simultaneously Profitability (ROE), Liquidity (Current Ratio) and Leverage (DER) had a significant positive effect on CSR Disclosure.

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