Corporate Social Responsibility dan Profitabilitas dalam Mempengaruhi Praktik Penghindaran Pajak pada PT. Bank Rakyat Indonesia (Persero)

This study aims to determine the effect of Corporate Social Responsibility and company profitability on tax avoidance practices at PT. Bank Rakyat Indonesia (Persero). The approach taken in this research is a quantitative descriptive approach. Data collection techniques in this study are to use documentation techniques and literature study. Meanwhile, the analysis technique used is multiple linear regression, classical assumption test, hypothesis test (t test, f test) and the coefficient of determination. Based on multiple linear regression analysis, Tax Avoidance Practices are obtained of 0.669, which means that if CSR and Profitability do not exist or are equal to zero, then Tax Avoidance Practices are 0.225. Partially, CSR (X1) and Profitability (X2) have a significant effect on Tax Avoidance Practices (Y). Simultaneously, CSR (X1) and Profitability (X2) together have a significant effect on Tax Avoidance Practices (Y).

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Pelaksanaan Relationship Marketing dan Corporate Social Responsibility Dalam Upaya Meningkatkan Loyalitas Pelanggan Indosat

Jurnal Manajemen dan Bisnis Indonesia ◽

10.31843/jmbi.v1i3.33 ◽

2014 ◽

Vol 1 (3) ◽

pp. 415-427

Author(s):

Sri Anik ◽

Andina Juhara

Keyword(s):

Corporate Social Responsibility ◽

Linear Regression ◽

Social Responsibility ◽

Multiple Linear Regression ◽

Relationship Marketing ◽

Customer Loyalty ◽

Linear Regression Analysis ◽

Value Added ◽

Coefficient Of Determination ◽

Corporate Social

Come at the global marketing requires companies to be more creative and be more observant in serving customers to achieve high sustainable business (sustainability), so it takes efforts beyond than just improve the quality and production of goods / services. Services and provision of value-added are the key words of modern marketing, and implementation of relationship marketing and corporate social responsibility will be influential in increasing customer loyalty. This study used a sample of 100 respondents Indosat customers. Analysis of the data used : test the quality of data, test of classical assumption, multiple linear regression analysis, and test of hypothesis with t test and coefficient of determination. Results with test of multiple linear regression showed relationship marketing variables into the biggest variables that affect customer loyalty, with the value of 0.677 and Corporate Social Responsibility variable has a value of 0.280. From the test results obtained by the adjusted coefficient of determination R2 of 72.3%. This suggests that 72,3% variation of customer loyalties explained by the model, while the rest 27,7% explained by variables outside the model. Keywords : Relationship Marketing, Corporate Social Responsibility, Customer loyalty.

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TAX AVOIDANCE IN INDONESIA: CONTEXT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY

Humanities & Social Sciences Reviews ◽

10.18510/hssr.2020.8230 ◽

2020 ◽

Vol 8 (2) ◽

pp. 270-279

Author(s):

Kiswanto ◽

Atta Putra Harjanto ◽

Trisni Suryarini ◽

Nining Apriliyana ◽

Abdul Kadir

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Linear Regression ◽

Social Responsibility ◽

Multiple Linear Regression ◽

Tax Avoidance ◽

Financial Statements ◽

Good Corporate Governance ◽

Corporate Social ◽

The Impact

Purpose of the study: The objective of the study is to analyze the impact of Corporate Governance and Corporate Social Responsibility Quality on Tax Avoidance. Methodology: The population of this research is the audit report of the Audit Board of the Republic of Indonesia (BPK) in the Regency/City of West Indonesia with a total of 263 financial statements. Purposive sampling method is used, resulting 186 financial statements as samples. Hypotheses are tested using multiple linear regression using SPSS V.21. Main Findings: This study population is a manufacturing company in Indonesia. Data are then analyzed by descriptive statistics and multiple linear regression. It is a quantitative study with 150 companies as the population of the study. They are all manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2013 up to 2015. Applications of this study: This study can be useful for good corporate governance dan corporasi social responsibility Novelty/Originality of this study: Tax avoidance, good corporate governance and good social responsibility are included in this study. There are only a few studies that use these variables. This study uses a different proxy from the previous one with the aim of getting more accurate results.

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

ACCRUALS ◽

10.35310/accruals.v3i2.116 ◽

2019 ◽

Vol 3 (2) ◽

pp. 212-225

Author(s):

Mala Ayu Anggita ◽

Trisandi Eka Putri ◽

Asep Kurniawan

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Political Connection ◽

Manufacturing Companies ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

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 KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2013

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v16i02.134 ◽

2016 ◽

Vol 16 (02) ◽

Author(s):

Monot Wicaksono ◽

Paryanto Paryanto

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Selection Process ◽

Hypothesis Test ◽

Coefficient Of Determination ◽

Cluster Sampling ◽

Manufacturing Companies ◽

F Test ◽

Corporate Social

This study aims to examine the causal relationship of corporate characteristics to corporate social responsibility disclosure on manufacturing companies listed in Indonesia Stock Exchange 2012-2013. This research uses secondary data that is company annual report obtained from www.idx.com and company website during period 2012-2013. The sample selection process is done by using cluster sampling method. The analysis method used is multiple regression analysis consisting of classical assumption test (normality test, multicolinearity test, heteroscedasticity test, and autocorrelation test) and hypothesis test (coefficient of determination, t test, F test). The results of this study indicate that profitability, liquidity, company profile has no effect on CSR disclosure. F test results show that the independent variables simultaneously affect the dependent variable.

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THE EFFECT OF FIRM SIZE AND LEVERAGE ON VALUE OF THE FIRM (EMPIRICAL STUDY ON BUMN LISTED IN INDONESIAN STOCK EXCHANGE 2012 - 2017)

10.31227/osf.io/txe2m ◽

2019 ◽

Author(s):

novi yanti

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination

This study aims to determine affect of size and leverage on firm value of BUMN companies listed on the Stock Exchange in 2012-2017 either partially or simultaneously. The population in this study are all of BUMN companies listed on the Stock Exchange from 2012-2017, which amounted to 20 companies. The sample is in the form of selected BUMN company financial statements with certain criteria from 2012-2017. The analytical method used is multiple linear regression analysis and coefficient of determination. Hypothesis testing uses t test and F test. The results of multiple linear regression analysis indicate that firm size has a negative effect on firm value. Leverage has a positive effect on firm value. The results of the partial hypothesis test indicate that size has a significant effect on firm value while leverage does not have a significant effect on firm value. Simultaneously size and leverage have a significant effect on firm value. The contribution of size and leverage to company value is 43.8% and the remaining 56.2% is influenced by other variables.

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Biaya Modal Perusahaan di Indonesia: Tanggung Jawab Sosial dan Tata Kelola Perusahaan

Jurnal Ekonomi ◽

10.24912/je.v26i3.796 ◽

2021 ◽

Vol 26 (3) ◽

pp. 361

Author(s):

A. Firmansyah, A. F. Andriyani, M. L. Mahrus, W. Febrian, P. H. Jadi

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Cost Of Capital ◽

Stock Exchange ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Annual Reports ◽

Corporate Social ◽

The Cost

The high capital cost indicates the company's risk to obtain funding from debt and equity. The test in this study aims to prove the association between corporate social responsibility and corporate governance with the cost of capital. This study employs data sourced from financial reports and annual reports of the listed companies on the Indonesia Stock Exchange, downloaded from www.idx.co.id. In addition, this research data also employs stock price information sourced from finance.yahoo.com. The sample selection in this study used purposive sampling with a total sample of 260 observations from 65 companies from 2016 to 2019. The hypothesis test in this study used multiple linear regression analysis for panel data. This study concludes that corporate governance is positively associated with the cost of capital, while corporate social responsibility is negatively associated with the cost of capital. This study suggests that Indonesia's capital market supervisory authority needs to improve its governance policies and governance oversight mechanisms for companies listed on the Indonesia Stock Exchange.

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DETERMINANT MODEL OF CORPORATE DISCLOSURE SOCIAL RESPONSIBILITY

International Journal of Educational Review, Law And Social Sciences (IJERLAS) ◽

10.54443/ijerlas.v1i2.72 ◽

2021 ◽

Vol 1 (2) ◽

pp. 159-170

Author(s):

Surya Sanjaya ◽

Baihaqi Ammy ◽

Ronni Parlindungan

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Research Approach ◽

Insignificant Effect ◽

Data Documentation ◽

Corporate Social

This research aims to find out the Effect of Company Size, Board of Commissioners Size, and Profitability on Corporate Social Responsibility Listed on the Indonesia Stock Exchange for the Period 2014-2018. This research approach uses an associative research approach. The method of data collection is done by means of data documentation sourced from the annual report of the Indonesia Stock Exchange. Based on the collection of samples conducted using the check list according to criteria, obtained the number of research samples as many as 6 companies from 15 populations. Research samples during the period 2014-2018 and data analysis techniques in this study are descriptive statistics, classical assumption tests that include normality tests, multicollinearity tests, and heteroskedity tests, multiple linear regression analysis, hypothesis testing which includes t test, f test and coefficient of determination. The results showed that the Size of the Company had a positive but insignificant effect on Corporate Social Responsibility Disclosure, the Size of the Board of Commissioners had a positive but insignificant effect on the disclosure of Corporate Social Responsibility, and Profitability had a positive but insignificant effect on the disclosure of Corporate Social Responsibility on Automotive companies listed on the Indonesia Stock Exchange for the period 2014-2018.

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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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INTENSITAS PENGHINDARAN PAJAK PADA PERUSAHAAN: DAMPAK CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v16i1.6574 ◽

2021 ◽

Vol 16 (1) ◽

pp. 65

Author(s):

Arwaly Haifa Salsabila ◽

Dianwicaksih Arieftiara ◽

Ni Putu Eka Widiastuti

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Multiple Linear Regression Analysis ◽

Corporate Social

The purpose of this study is examine the influence of Corporate Social Responsibility (CSR) and Corporate Governance (CG) with proxy institusional ownership and audit quality. In this research leverage and sales growth used as variabele control. The population of this research is sub-sector trade, service and investastation firms that listed in Indonesian Stock Exchange period 2016-2018. Sample selected by purposive sampling method with certain criteria and collected 172 data samples. Testing the hypothesis in this study used Multiple Linear Regression Analysis. The result of these test indicate that: there is no significant influence of corporate social responsibility on tax avoidance, institusional ownesrship there is a positive significant on tax avoidance, audit quality there is no significant on tax avoidance.

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Pengaruh Corporate Social Responsibility Terhadap Willingness To Purchase dengan Brand Image Sebagai Variabel Mediasi (Studi pada Kampung Dongeng Teh Sisri)

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v4i3.7913 ◽

2020 ◽

Vol 4 (3) ◽

pp. 35

Author(s):

Helen Helen ◽

Hetty Karunia Tunjungsari

Keyword(s):

Corporate Social Responsibility ◽

Elementary Schools ◽

Linear Regression ◽

Social Responsibility ◽

Multiple Linear Regression ◽

Brand Image ◽

Willingness To Purchase ◽

Questionnaire Method ◽

Corporate Social ◽

Positive Effect

The purpose of this study is to obtain an analysis of marketing initiatives through corporate social responsibility to increase willingness to purchase that gives effect through brand image. Especially for brands that are experiencing a brand image crisis, through this research, one of the steps that can be taken is through corporate social responsibility. The research sample uses a questionnaire method consisting of 230 respondents in two elementary schools that were held in the Kampung Dongeng Teh Sisri Village. Hypothesis testing uses multiple linear regression statistical methods. The results showed that corporate social responsibility had a positive effect on willingness to purchase both directly and through brand image, corporate social responsibility had a positive effect on brand image, then brand image also had a positive effect on willingness to purchase.

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