scholarly journals Corporate Social Responsibility in SAARC Countries: A Study on Commercial Banks

2019 ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Corporate Social

THE EFFECT OF ZAKAT AND ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) ON COMPANY PERFORMANCE (Empirical Study of Sharia Commercial Banks Listed on the Indonesia Stock Exchange on 2013-2017)

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Eva Fauziah Ahmad
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Company Performance ◽  
Simultaneous Test ◽  
Sample Data ◽  
Public Banks ◽  
Corporate Social

The aims of the Research is to examine the influence of zakat and Islamic Corporate Social Responsibility (ICSR) about effort of the companies in Sharia public banks enrolled on the Indonesia Stock Exchange in 2013-2017The method of the Research are used descriptive analysis techniques and verificative analysis. The population of the Research were 12 Sharia Retail Bank that has been enrolled on the Indonesia Stock Exchange in 2013-2017. The sample of this Research were 8 Islamic Commercial Banks multiplied by 5 years observation into 40 sample data, and the technique were used purposive sampling. The analytical instrument are used multiple regression analysis with the help of SPSS version 21.0The Results are showed that partially zakat had an effect on effort of the company, while ICSR had no effect on it. Simultaneous test shows that zakat and ICSR have an effect on effort of the company.

scholarly journals PENGARUH MAQASHID SYARIAH INDEX, PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK

2019 ◽  
Vol 5 (1) ◽  
pp. 98-115
Author(s):  
Ayu Inayaturrohmah ◽  
Indriyana Puspitosari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Evasion ◽  
Commercial Banks ◽  
Quantitative Research ◽  
Tax Avoidance ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Tax Revenues ◽  
Corporate Social

Abstract            Realization of tax revenues in Indonesia has not yet reached the target, because tax revenues are not yet optimal and there is tax aggressiveness through tax avoidance and tax evasion. This study aims to analyze the effect of Maqashid Syariah Index (MSI), profitability and Corporate Social Responsibility (CSR) on tax aggressiveness. This type of research is quantitative research with a population of 13 Sharia Commercial Banks in Indonesia during the 2013-2017 observation period. This study used a purposive sampling method and obtained samples of 5 Islamic Commercial Banks that met the criteria. Data analysis to test hypotheses using PLS. The results of this study indicate that the independent variable in explaining the dependent variable is 23% and is solved by other factors outside the study. The results showed that profitability had a significant effect on tax aggressiveness. Whereas MSI and CSR are not significant in tax aggressiveness.  Keyword: Tax Aggressiveness, Maqashid Sharia Index, Corporate Social Responsibility Abstrak            Realisasi penerimaan pajak di Indonesia belum mencapai target, karena penerimaan pajak yang belum optimal serta adanya penghindaran dan penggelapan pajak atau yang kita kenal dengan agresivitas pajak. Penelitian ini bertujuan untuk menganalisis pengaruh Maqashid Syariah Index (MSI), profitabilitas dan Corporate Social Responsibility (CSR) terhadap agresivitas pajak. Jenis penelitian adalah penelitian kuantitatif dengan populasi dalam penelitian ini sebanyak 13 Bank Umum Syariah di Indonesia selama periode observasi 2013-2017. Penelitian ini menggunakan metode purposive sampling dan diperoleh sampel 5 Bank Umum Syariah yang memenuhi kriteria. Analisis data untuk menguji hipotesis menggunakan PLS. Hasil penelitian ini menunjukkan bahwa variabel independen dalam menjelaskan variabel dependen adalah 23% dan diselesaikan oleh faktor lain di luar penelitian. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap agresivitas pajak. Sedangkan MSI dan CSR tidak signifikan pada agresivitas pajak. Kata Kunci: Agresivitas Pajak, Maqashid Syariah Index, Corporate Social Responsibility

Sign in / Sign up

Export Citation Format

Share Document