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

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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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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ANALISIS PENGARUH UKURAN PERUSAHAAN,PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CSR DI BURSA EFEK INDONESIA

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v5i1.2012 ◽

2021 ◽

Vol 5 (1) ◽

Author(s):

Martina Viviliana Ocin

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Mining Companies ◽

Csr Disclosure ◽

Corporate Social

The purpose of this study is to determine and analyze the effect of company size, profitability and leverage on disclosure of corporate social responsibility (CSR) in companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2015-2019. The data used is secondary data, while the data source is obtained through the site http://www.idx.co.id. Of the 49 listed mining companies, only 12 met the criteria for the research sample that had been determined. The data were analyzed by using the Classical Assumption Test, Hypothesis Testing using Multiple Linear Regression Analysis with the help of SPSS. The results show that simultaneously the variable company size, profitability and leverage have a significant effect on CSR disclosure in mining companies listed on the Indonesia Stock Exchange in 2015-2019. Partially, the firm size and leverage have a positive and significant effect on CSR disclosure, while the partial profitability variable does not have a positive and significant effect on CSR disclosure in mining companies listed on the Indonesia Stock Exchange. Keywords: Company Size; Profitability and Leverage; Liability Corporate Social Responsibility (CSR)

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The Pengaruh Ukuran perusahaan dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social Responsibility

Owner ◽

10.33395/owner.v4i1.214 ◽

2020 ◽

Vol 4 (1) ◽

pp. 48

Author(s):

Jaenal Abidin ◽

Siska Anggun Lestari

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Company Size ◽

Mining Companies ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social

The purpose of this study was to determine the effect of company size on corporate social responsibility disclosure and to determine the effect of audit committee size on corporate social responsibility disclosure, and to determine the effect of company size and audit committee size together on corporate social responsibility disclosure in mining companies in the period 2014-2018. Data collection using secondary data obtained from the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange. Sampling with puposive sampling method, there are 155 samples. The method of analysis uses multiple linear regression. The results of the study concluded that the size of the company and the size of the audit committee simultaneously had a significant effect on corporate social responsibility disclosure, company size had no significant effect on corporate social responsibility disclosure, and the size of the audit committee had a significant effect on corporate social responsibility disclosure.

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Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v26.i03.p12 ◽

2019 ◽

pp. 1992

Author(s):

Pande Putu Biantari Darmayanti ◽

Ni Ketut Lely Aryani Merkusiawati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Participant Observation ◽

Tax Avoidance ◽

Political Connections ◽

Company Size ◽

Manufacturing Companies ◽

Negative Effect ◽

Corporate Social

The variables examined in this study are company size, profitability, political connections and disclosure of corporate social responsibility (CSR). The purpose of this study is to obtain empirical results regarding the effect of company size, profitability, political connections and disclosure of corporate social responsibility (CSR) on tax avoidance. This research was conducted on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 38 manufacturing companies with nonprobability sampling method, especially purposive sampling. The research period is 2014-2017. Data collection is done by non-participant observation techniques. The data analysis technique used is multiple linear regression. The results of this study indicate that company size, political connections and disclosure of corporate social responsibility have no effect on tax avoidance while profitability has a negative effect on tax avoidance. The amount of profit obtained by the company is very influential on the company's actions to practice tax avoidance. Keywords: Tax avoidance, company size, profitability, political connections, disclosure of corporate social responsibility

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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.15.3.29921.2020 ◽

2020 ◽

Vol 15 (3) ◽

pp. 426

Author(s):

Neneng - Hasanah

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Sampling Method ◽

Stock Exchange ◽

Company Size ◽

Public Firms ◽

Independent Variables ◽

Corporate Social Responsibility Disclosure ◽

Csr Disclosure ◽

Corporate Social

The purpose of this study is to analyze the influence of leverage, company size, and profitability on the disclosure of corporate social responsibility of public firms of textiles and garment that listed in the Indonesia Stock Exchange over 2016 until 2018. The independent variables of this study are leverage, company size, and profitability while the dependent variable is the Corporate Social Responsibility (CSR) disclosure. This study conducts logistic regression analysis on 45 public firms of textiles and garment that taken by purposive sampling method. The results of this study show that: (1) leverage significantly effect on corporate social responsibility disclosure; (2) company size insignificant on corporate social responsibility disclosure; and (3) profitability significantly effect on corporate social responsibility disclosure.

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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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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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Agresivity of Taxes with Aggressivity of Financial Statements on Disclosure of Corporate Social Responsibility

Restaurant Business ◽

10.26643/rb.v118i6.7232 ◽

2019 ◽

Vol 118 (6) ◽

pp. 6-12

Author(s):

Ali Sandy Mulya

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Literature Study ◽

Quantitative Research Methods ◽

Tax Aggressiveness ◽

Corporate Social

Objective: This study aims to analyse the relevance of tax aggressiveness with the aggressiveness of financial statements, and their influence on disclosure of Corporate Social Responsibility (CSR) and the application of taxation in mining companies listed in Indonesian Stock Exchange (IDX). Design / Methodology: The method used in this study is quantitative research methods, the analysis used is descriptive and regression analysis. The data collection method used is documentation and literature study. The research data consists of secondary data, secondary data obtained from electronic publications accessed via the internet. The analytical method used in this research is the analysis of the path using WarpPLS software version 5.0 and SPSS 22 were run with the computer media.

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PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, EARNING MANAGEMENT DAN KINERJA PERUSAHAAN

JURNAL AKUNTANSI BERKELANJUTAN INDONESIA ◽

10.32493/jabi.v3i1.y2020.p1-12 ◽

2020 ◽

Vol 3 (1) ◽

pp. 1

Author(s):

Nofryanti Nofryanti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Secondary Data ◽

Earning Management ◽

Company Performance ◽

Financial Reports ◽

Financial Report ◽

Csr Disclosure ◽

Corporate Social

The company's activities which were initially only measured by prioritizing profits have now begun to shift to calculating social and environmental problems in their financial statements. The company is asked to be responsible for the environment and social through a non-financial report that is the report of Corporate social responsibility (CSR). The purpose of this study was to analyze the effect of CSR disclosure on company performance and management earnings on company performance. This research is quantitative with secondary data and uses eviews to test the influence between variables. The research sample is 34 companies listed on the Indonesia Stock Exchange that present financial reports and sustainability reports. The results showed that CSR disclosure had no effect on company performance and earnings management had a positive effect on company performance. It can be concluded that CSR disclosed by the company has not been able to improve company performance. CSR disclosure disclosed by the company will not always benefit the company, the high cost of CSR will have an impact on increasing company spending. Companies tend to use earning management patterns to improve their performance Keywords: CSR disclosure; Earning Management; Company Performance

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