THE EFFECT OF TAX AVOIDANCE, EARNINGS MANAGEMENT AND POLITICAL CONNECTION ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE : INDONESIAN MANUFACTURING COMPANIES EVIDENCE

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, 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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The Influence of Ownership Structure and Income Management on Corporate Social Responsibility Disclosure

Volume 5 - 2020, Issue 9 - September - International Journal of Innovative Science and Research Technology ◽

10.38124/ijisrt20sep722 ◽

2020 ◽

Vol 5 (9) ◽

pp. 1074-1079

Author(s):

Fathimah F. Farhah ◽

Iranti Safriyana

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Institutional Ownership ◽

Foreign Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Study Results ◽

Corporate Social

The purpose of this study is to provide evidence of the influence of managerial ownership, institutional ownership, foreign ownership, and earnings management of corporate social responsibility disclosure. The sample used was 15 companies with a purposive sampling method. The data used in this study uses secondary data in the form of annual financial reports and annual reports of manufacturing companies listed on the Indonesia Stock Exchange 2014-2017. The study results found that managerial ownership, institutional ownership, and earnings management have no significant impact on corporate social responsibility disclosure. However, foreign ownership has a significant effect on corporate social responsibility disclosure.

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The effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v10i7.1471 ◽

2021 ◽

Vol 10 (7) ◽

pp. 220-229

Author(s):

Ruri Rahayu ◽

Gugus Irianto ◽

Arum Prastiwi

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Audit Committee ◽

Media Exposure ◽

Audit Committees ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

This study aims to determine and analyze the effect of earnings management and media exposure on corporate social responsibility disclosure moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method so that a total of 67 observations met the specified criteria. This study was tested using multiple linear regression and Moderated Regression Analysis. The results of this study provide empirical evidence that earnings management and media exposure have a positive effect on corporate social responsibility disclosure. Corporate governance with the proxies of the board of commissioners, independent commissioners and audit committees in weakening the influence of earnings management on corporate social responsibility disclosures each shows insignificant results. Meanwhile, corporate governance with the proxies of the board of commissioners and the audit committee was found to be able to strengthen the influence of media exposure on corporate social responsibility disclosure. However, independent commissioners cannot strengthen the influence of media exposure on corporate social responsibility disclosure.

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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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Corporate Social Responsibility dan Free Cash Flow pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i05.p01 ◽

2021 ◽

Vol 31 (5) ◽

pp. 1069

Author(s):

Ni Putu Sintia Sukma Dewi ◽

I Gusti Ayu Made Asri Dwija Putri

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Cash Flow ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Free Cash Flow ◽

Manufacturing Companies ◽

The Government ◽

Corporate Social

Tax avoidance is the taxpayers effort to reduce tax payments to the government made by taxpayers, especially companies because they do not violate regulations regarding taxation. This study aims to examine the effect of corporate social responsibility and free cash flow on tax avoidance which is proxied by using the cash effective tax rate (CETR). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample used was 68 companies with a total observation sample of 272 in 4 years. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the study show that corporate social responsibility has no effect on tax avoidance and free cash flow has a positive effect on tax avoidance. Keywords: Corporate Social Responsibility; Free Cash Flow; Tax Avoidance.

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THE EFFECT OF POLITICAL CONNECTION OF CSR DISCLOSURE WITH PROFITABILITY AS MODERATING VARIABLE

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ◽

10.30871/jama.v3i2.1551 ◽

2019 ◽

Vol 3 (2) ◽

pp. 247-261

Author(s):

Erdayosi Erdayosi ◽

Wika Arsanti Putri

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Linear Regression Analysis ◽

Political Connection ◽

Government Ownership ◽

Corporate Social Responsibility Disclosure ◽

The Government ◽

Csr Disclosure ◽

Corporate Social

The purpose of the study is to examine the effect of political connection to the level of voluntary corporate social responsibility disclosure with profitability as a moderating variable. Political connection in this research using 2 proxies that are the government share ownership and the board of directors. The sample of this study was 110 state-owned companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2017. The sampling method uses purposive sampling technique. The analytical tool used is simple linear regression analysis and analysis of Moderated Regression Analysis (MRA). The results of the study found that political connection of the government ownership and board director doesn’t show any significant effect toward CSR disclosure. Profitabilias, as a moderating variable, doesn’t moderate the influence of political connection using both proxies toward corporate social responsibility disclosure. The study makes a significant contribution to the literature by examine the influence political connection and CSR using neo-pluralist perspective of legitimacy theory. The implication of this research was suggested to increase the sector and more detail proxy of the research variable.

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

JAAF (Journal of Applied Accounting and Finance) ◽

10.33021/jaaf.v4i1.1226 ◽

2020 ◽

Vol 4 (1) ◽

pp. 36

Author(s):

Wisnu Dewi Fitriyani ◽

Vita Elisa Fitriana, S.E., M.Sc.

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Significant Influence ◽

Risk Preferences ◽

Tax Avoidance ◽

Global Reporting Initiative ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social ◽

The Relationship

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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PENGARUH KINERJA KEUANGAN, CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v1i2.4804 ◽

2014 ◽

Vol 1 (2) ◽

pp. 1

Author(s):

Ryandi Iswandika ◽

Murtanto Murtanto ◽

Emma Sipayung

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

The purpose of this research is to determine the the influence of financial performance, corporate governance, and audit quality on corporate social responsibility disclosure. Data for this research were obtained from firm’s annual reports which is available on Indonesia Stock Exchange (IDX) sites. Samples used in this research are 139 manufacturing companies that listed on Indonesia Stock Exchange in period 2012. The Sampling technique used is purposive sampling method. This research use linear regression analysis. The tool used for this research is SPSS. Result of this research show profitability, liquidity, solvability, institutional ownership, and board of independent commissioners are not significantly influence on corporate social responsibility disclosure. Board of commissioners, audit committee, and audit quality are significantly influence on corporate social responsibility disclosure.

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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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PENGARUH MANAJEMEN LABA, CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ◽

10.30871/jama.v1i2.502 ◽

2017 ◽

Vol 1 (2) ◽

pp. 114-133

Author(s):

Imron Septiadi ◽

Anton Robiansyah ◽

Eddy Suranta

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Audit Quality ◽

Tax Avoidance ◽

Institutional Ownership ◽

Managerial Ownership ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

This research aimed to present an empirical evidence influence of earnings management, corporate governance, and corporate social responsibility disclosure on tax avoidance. Earnings management measured using model jones, corporate governance mechanism seen from institutional ownership, managerial ownership, audit commute, audit quality. Disclosure of corporate social responsibility using the global reporting initiative generation four (GRI-G4). Tax avoidance as measured by cash effective tax rate (CETR). The sampling method using purposive sampling and data was analyzed using multiple linear regression. The results show that earnings management and corporate social responsibility influence on action of tax avoidance. Meanwhile, Institutional ownership, managerial ownership, audit committees, and audit quality does not influence on action of tax avoidance. Keywords: tax avoidance, earnings management, corporate governance, corporate social responsibility disclosure

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