Determinan Penghindaran Pajak Dengan Corporate Social Responsibility Sebagai Variabel Moderasi

ABSTRACT This study aimed to analyze the influence of transfer pricing, thin capitalization, dan tax haven utilization against tax avoidance. This sudy also uses corporate social responsibility as a moderating variable. This study uses secondary data from manufacturing listed company during period of 2014-2016. Samples taken by using purposive sampling method and obtain 189 sampel consist of 63 companies during three years period. The method of testing the data used in this study is panel data regression analysis and descriptive statistics. The result showed that the transfer pricing has significant effect on tax avoidance, while thin capitalization dan tax haven utilization has no significant effect on tax avoidance. Corporate social responsibility has significant influence as moderating between transfer pricing and tax avoidance, but corporate social responsibility has no significant influence as moderating between thin capitalization dan tax haven utilization and tax avoidance. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing, thin capitalization, dan tax haven utilization terhadap penghindaran pajak. Peneltian ini juga menggunakan variabel corporate social responsibility sebagai variabel yang memoderasi pengaruh transfer pricing, thin capitalization, dan tax haven utilization terhadap penghindaran pajak. Studi ini menggunakan data sekunder dari perusahaan manufaktur yang terdaftar di bursa efek indonesia. Pengambilan sampel dilakukan dengan metode purposive samping. Sampel yang diperoleh sebanyak 189 sampel, terdiri dari 63 perusahaan manufaktur selama periode tiga tahun yaitu 2014 – 2016. Metode analisis yang digunakan dalam mengolah data menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa transfer pricing berpengaruh signifikan terhadap penghindaran pajak, sementara thin capitalization dan tax haven utilization tidak berpengaruh signifikan terhadap penghindaran pajak. Corporate social responsibility dapat memoderasi pengaruh transfer pricing terhadap penghindaran pajak, namun corporate social responsibility tidak dapat memoderasi pengaruh thin capitalization dan tax haven utilization terhadap penghindaran pajak. JEL Classification: MH14, H26, H32

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Determinan Penghindaran Pajak Dengan Corporate Social Responsibility Sebagai Variabel Moderasi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v4i02.161 ◽

1970 ◽

Vol 4 (02) ◽

pp. 182-194

Author(s):

Purwoko Erie Dharmawan ◽

Syahril Djaddang ◽

Darmansyah Darmansyah

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Significant Influence ◽

Transfer Pricing ◽

Tax Avoidance ◽

Secondary Data ◽

Jel Classification ◽

Tax Haven ◽

Corporate Social ◽

Thin Capitalization

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PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE FINANCIAL PERFORMANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi pada Bank Umum Syariah di Indonesia)

Jurnal Dinamika Akuntansi dan Bisnis ◽

10.24815/jdab.v2i2.4214 ◽

2016 ◽

Vol 2 (2) ◽

pp. 136-151

Author(s):

Maulidan Maulidan

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Significant Influence ◽

Secondary Data ◽

Corporate Financial Performance ◽

Good Corporate Governance ◽

Test Variable ◽

Corporate Social

AbstractThe purpose of this research is to examine the influence of good corporate governance and corporate financial performance on corporate social responsibility. The data used in this study is secondary data. Samples were taken by purposive sampling method sample size obtained was 24 syariah general bank companies listed in bank Indonesia 2011-2013 . The analysis technique used is multiple linear regression using SPSS 20.The study uses independent variable good corporate governance, corporate financial performance and dependent variable corporate social responsibility. the results of this study indicate that the simultaneous testing (F-test), variable good corporate governance, corporate financial performance have a significant influence on corporate social responsibility. in a partial test (T-test), variable good corporate governance size a have a significant influence on corporate social responsibility. while the variable corporate financial performance have no influence on corporate social responsibility. Keyword: good corporate governance, corporate financial performance, and corporate social responsibility.

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What is Multinationality, Tax Haven Utilization, Uncertainty Tax and Disclosure of Corporate Social Responsibility Affected Tax Avoidance by Multinational Companies?

Proceedings of the 1st Unimed International Conference on Economics Education and Social Science ◽

10.5220/0009507311541162 ◽

2018 ◽

Author(s):

Trisni Suryarini ◽

Retnoningrum Hidayah

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Tax Avoidance ◽

Multinational Companies ◽

Tax Haven ◽

Corporate Social

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An Evaluation on CSR Expenditures and Its Relationship with Financial Performance Variables of the Nationalized Commercial Banks (NCBs) in Bangladesh

Global Disclosure of Economics and Business ◽

10.18034/gdeb.v8i1.94 ◽

2019 ◽

Vol 8 (1) ◽

pp. 7-19

Author(s):

Mst. Hasna Banu ◽

Aditi Sonia Aishi ◽

Taposh Kumar Neogy

Keyword(s):

Economic Development ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Significant Influence ◽

Commercial Banks ◽

Secondary Data ◽

Business World ◽

Performance Variables ◽

Corporate Social

At present corporate social responsibility (CSR) has become an important tool due to contribute the sustainable economic development by ensuring the different benefits for the stakeholders. Corporate social responsibility (CSR) expenditures are extending accepted issue for economic development in competitive business world. The study examines the corporate social responsibility (CSR) expenditures and its relationship with financial performance variables of the sample banks between the years 2012 to 2016 with the use of secondary data. Findings from the analysis display that the sample banks have contributed in the different activities under corporate social responsibility (CSR) program but the contributions were not sufficient over the study period. The study revealed that the corporate social responsibility (CSR) expenditures of the sample banks have shown increasing and decreasing tendency during the study period. The study also revealed that there is no significant influence of financial performance variables on corporate social responsibility (CSR) expenditures of the sample banks over the study period.

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PERAN KINERJA LABA DALAM MEMODERASI PENGARUH ANTARA CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK

EkoPreneur ◽

10.32493/ekop.v1i2.5144 ◽

2020 ◽

Vol 1 (2) ◽

pp. 235

Author(s):

Adhitya Putri Pratiwi ◽

Ani Kusumaningsih

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Participant Observation ◽

Tax Avoidance ◽

Secondary Data ◽

Analysis Tool ◽

Profit Performance ◽

Corporate Social

This research aims to determine the role of earnings performance in moderating the influence of Corporate Social Responsibility to Tax Avoidance. The research methode used was the Analytical Causal Associative with a sample size of 31 mining sector companies listed on Indonesia Stock Exchange in 2015-2018. Data collected in this research are secondary data using non-participant observation with the analysis tool E-views 9. Based on the results of the reasearch, it was found that Corporate Social Responsibility affects tax avoidance and earning performance is able to strengthen the influence beetwen Corporate Social Responsibility On Tax Avoidance. Keywords : Corporate Social Responsibility, Profit Performance, Tax Avoidance

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PENGARUH INTELLECTUAL CAPITAL, UKURAN PERUSAHAAN, CSR, DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Journal of Information System, Applied, Management, Accounting and Research ◽

10.52362/jisamar.v5i2.433 ◽

2021 ◽

Vol 5 (2) ◽

pp. 505

Author(s):

Agam Mei Yudha

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Significant Influence ◽

Intellectual Capital ◽

Ownership Structure ◽

Secondary Data ◽

Company Size ◽

Manufacturing Companies ◽

Corporate Social

This study aims to determine how much influence Intellectual Capital, Company Size, Corporate Social Responsibility (CSR), and Ownership Structure have on the Company's Financial Performance in Manufacturing Companies Listed on the IDX in 2015-2019 . This study uses secondary data. The method used in this research is pane l data regression analysis . This study used 34 manufacturing companies listed on the IDX from 2015 to 2019 which were used as samples. The sample technique in this study used purposive sampling, namely the determination of the sample using certain criteria. Data processing is done with tools Eviews. From this research, the following conclusions are obtained: (1) There is a positive and significant influence between Intellectual Capital and Financial Performance . (2) There is a positive and significant influence between Company Size on Financial Performance . (3) There is a negative and significant influence between Corporate Social Responsibility on Financial Performance . (4) There is a negative and significant influence between Ownership Structure on Financial Performance . (5) There is a positive and significant influence between Intellectual Capital , Company Size, Corporate Social Responsibility, and Ownership Structure simultaneously on financial performance.

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Pengaruh Corporate Social Responsibility terhadap Tax Aggressiveness dengan Ukuran Perusahaan sebagai Variabel Moderasi

Reslaj : Religion Education Social Laa Roiba Journal ◽

10.47467/reslaj.v4i3.842 ◽

2022 ◽

Vol 4 (3) ◽

pp. 616-627

Author(s):

Dewi Kusuma Wardani ◽

Ayu Pratiwi Wijayanti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Quantitative Methods ◽

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Company Size ◽

Tax Aggressiveness ◽

Csr Disclosure ◽

Corporate Social

This study aims to determine the effect of corporate social responsibility on tax aggressiveness with firm size as moderation. The research method used is quantitative methods and secondary data using annual financial reports. The sample of this research is the property and real estate sector companies listed on the Indonesia Stock Exchange in 2016-2019. The results of this study indicate that corporate social responsibility has a positive effect on tax aggressiveness. Company size cannot moderate corporate social responsibility with tax aggressiveness. The conclusion of this study is that companies that disclose high CSR will have higher tax aggressiveness, because companies will attract public sympathy by disclosing broad CSR, to cover up the company's bad image with tax avoidance that has been carried out by the company. The existence of a large company size cannot affect the level of CSR disclosure. This is because large companies are not guaranteed to disclose broad CSR, where investors do not only look at how big the company is but also look at it from a financial perspective. Keywords: Corporate Social Responsibility, Tax Aggressiveness and Company Size

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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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Corporate Social Responsibility and the Performance of Commercial Banks in Kenya: A Case of Equity Bank

International Journal of Current Aspects ◽

10.35942/ijcab.v3iii.17 ◽

2019 ◽

Vol 3 (II) ◽

pp. 186-198

Author(s):

Mercy Wanja Mwangi ◽

Jane Wanjira

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Organizational Performance ◽

Significant Influence ◽

Commercial Banks ◽

Secondary Data ◽

Target Population ◽

Bottom Line ◽

Creative Commons ◽

Corporate Social

The goal of this study was to explore the influence of Social Corporate Responsibility on organization Performance. It specifically sought to establish the influence of philanthropic CSR activities benefits salient to CSR activities CSR contributions and financial-focused CSR on Equity Bank performance. This study was guided by three theories namely Triple Bottom Line Theory, the Stakeholder Theory as well as the Fiduciary Capitalism Theory. This study adopted a descriptive research design. With all the 238 management staff at Equity Bank being the target population. In order to answer the research questions, the study incorporated merits of secondary data which formed a basis for comparison with findings. The findings of the study were: philanthropic CSR, benefit salient, CSR contributions and financial focused CSR, had a significant influence on organizational performance of commercial banks in Kenya. The study concludes that: Philanthropic CSR, benefit salient on CSR, CSR contributions and financial focused CSR activities had a positive and significant influence on Equity Bank organizational performance. The study thus makes the following recommendations that Equity bank management should continue to invest more in the corporate social responsibility aspect done to make the life of beneficiaries better in terms of education, health and other humanistic endeavors. They should improve on strategies that improves on the desired outcomes that accrue out of CSR activities and improve by seminars and involvement actions how the employees feel about CSR enough to warrant motivation to better productivity by them. This is an open-access article published and distributed under the terms and conditions of the Creative Commons Attribution 4.0 International License of United States unless otherwise stated. Access, citation and distribution of this article is allowed with full recognition of the authors and the source.

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THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE ON TAX AVOIDANCE WITH GENDER AS MODERATING VARIABLE IN MINING COMPANIES

Economics and Business Solutions Journal ◽

10.26623/ebsj.v4i1.2242 ◽

2020 ◽

Vol 4 (1) ◽

pp. 49

Author(s):

Friska Luxmawati ◽

Febrina Nafasati Prihantini

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Mining Companies ◽

Simple Regression Analysis ◽

Csr Disclosure ◽

Corporate Social

This study aims to determine the effect of Corporate Social Responsibility (CSR) disclosure on tax avoidance in Indonesia and also to determine the relationship between Corporate Social Responsibility (CSR) disclosure on tax avoidance with gender as the moderating variable. This study was conducted in 19 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2017 period using secondary data. Samples were selected using purposive sampling method with the total of 38 observations. Data analysis in this study uses simple regression analysis and Moderated Regression Analysis (MRA) with independent variable of Corporate Social Responsibility (CSR), dependent variable of tax avoidance, and moderating variable of gender. The results showed that Corporate Social Responsibility (CSR) had no effect on tax avoidance. Gender is able to moderate the effect of Corporate Social Responsibility (CSR) on tax avoidance

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