scholarly journals The Influence of Tax Aggressiveness on the Disclosure of Corporate Social Responsibility - A Study of Manufacturing Firms Listed on the Indonesian Stock Exchange 2011–2015

2018 ◽  
Author(s):  
Distya Prasita Setyoari ◽  
Heru Tjaraka
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Manufacturing Firms ◽  
Tax Aggressiveness ◽  
Corporate Social

scholarly journals The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable

2018 ◽  
Vol 9 (1) ◽  
pp. 63
Author(s):  
Riza Aulia Fitri ◽  
Agus Munandar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.

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

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

<p><em>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 </em><em>“</em><em>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 </em><em>“</em><em>Multiple Linear Regression Analysis with</em><em>”</em><em> a significance level of 5% (0.05). The results of this study indicates that;(1) Tax aggressiveness </em><em>“</em><em>has a significant effect on</em><em>”</em><em> CSR disclosure, (2) </em><em>“</em><em>Leverage does not have a significant effect on CSR disclosure</em><em>”</em><em>, (</em><em>“</em><em>3) Profitability measured using Return on Assets (ROA</em><em>”</em><em>) 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%.</em></p>

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN INSENTIF PAJAK SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI)

2018 ◽  
Vol 2 (2) ◽  
pp. 39-58 ◽  
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

scholarly journals Pengungkapan Corporate Social Responbility terhadap Tax Aggressiveness

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.

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

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.

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013--2015

2018 ◽  
Vol 15 (2) ◽  
pp. 237-253
Author(s):  
Sulistyowati Sulistyowati ◽  
Lisa Ariska Ulfah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Annual Reports ◽  
Tax Aggressiveness ◽  
Corporate Social Responsibility Disclosure ◽  
Total Observation ◽  
Corporate Social

Tax Aggressiveness is action taken to minimize the expenses of the taxpayer receives tax payable. The more efficient the tax expenses of State revenues from taxes will also decrease. This study was conducted to determine the effect of Corporate Social Responsibility Disclosure, Profitability and Leverage on Tax Aggressiveness in manufacture firms that listed at Indonesian Stock Exchange for the year 2013 – 2015. The sample was determined by purposive sampling method that listed at Indonesian Stock Exchange for the year of 2013 – 2015, with a total sample of 29 manufacture firms for a total observation in this study a total of 87 observations. The data used in this research is secondary data, in the form of a financial report and annual reports that downloaded via the official Indonesia Stock Exchange’s website. Data were analyzed using pooled data regression that processed using Eviews version 8.0 software. Hypothesis testing using t-statistic test. The results obtained are profitability variable which proxied by return on asset (ROA) had a significant impact on tax aggressiveness. While corporate social responsibility disclosure variable which proxied by corporate social responsibility index (CSRI) and leverage variable had no significant effect on tax aggressiveness.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY AND TAX AGGRESSIVENESS IN PERSPECTIVE LEGITIMACY THEORY

2019 ◽  
Vol 3 (04) ◽  
Author(s):  
Putri Sari ◽  
Wiwiek Prihandini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Global Reporting Initiative ◽  
Legitimacy Theory ◽  
Effective Tax Rate ◽  
Economic Dimension ◽  
Tax Rate ◽  
Tax Aggressiveness ◽  
Corporate Social

The company as a business entity seeks to provide high dividends for shareholders. On the other hand as a corporate taxpayer, companies must set aside profits to pay taxes. Tax aggressiveness can be used to minimize this conflict. But this action is not liked by shareholders because it can damage the company's reputation. By referring to the legitimacy theory, corporate social responsibility (CSR) is considered as an action that can maintain the company's reputation. The question is whether corporate social responsibility has an effect on tax aggressiveness. In fact the results of the research on this matter vary. This study aims to reexamine the influence of corporate social responsibility, from the economic, social, and environmental dimensions to tax aggressiveness. The tests were carried out using 62 data from 31 companies listed on the Indonesia Stock Exchange during 2016-2017. Effective tax rate (ETR) is used to measure tax aggressiveness, CSR is measured using the Global Reporting Initiative (GRI) 04 valuation standard. The results of the study state that CSR economic dimension has a positive effect on tax aggressiveness, while CSR social and environmental dimensions negatively affect tax aggressiveness. Recommendations, tax authorities can use disclosure of environmental and social dimensions as an indication of the practice of tax aggressiveness. Key Words: Corporate Social Responsibility (CSR), Tax Aggressiveness, Legitimacy Theory, Global Reporting Initiative (GRI).

scholarly journals Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak

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

scholarly journals Tax Aggressiveness Affected by Corporate Social Responsiblity, Earnings Management, and Audit Quality

2020 ◽  
Vol 12 (2) ◽  
pp. 196-214
Author(s):  
Noveryan Irfansyah ◽  
Icuk Rangga Bawono ◽  
Irianing Suparlinah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Audit Quality ◽  
Stock Exchange ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Corporate Social Responsiblity ◽  
Corporate Social

This study aims to examine whether tax aggressiveness can be affected by corporate social responsibility, earnings management and audit quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 as research objects with a total of 165 companies. In determining the sample in this study using a purposive sampling method, and obtained a total sample of 46 companies and a study period of 3 years so that the sample size becomes 138 data units. The results of this study indicate that tax aggressiveness can not be affected by corporate social responsibility, tax aggressiveness can be affected positively and significantly by earnings management and tax aggressiveness can be affected negatively and significantly by audit quality.

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

SIMAK ◽  
2020 ◽  
Vol 18 (02) ◽  
pp. 149-171
Author(s):  
Muhammad Rinaldi ◽  
Novita Weningtyas Respati ◽  
Fatimah Fatimah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Political Connection ◽  
Tax Aggressiveness ◽  
Basic Industry ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

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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