Pengaruh Agresivitas Pajak Terhadap Corporate Social Responsibility Dengan Variabel Kontrol Return on Asset  Dan Leverage

Handayani, Handayani; Soerono, Ayu Noorida; Ramdhani, Dadan

doi:10.35448/jte.v13i1.4236

Cited by 5 publications

(7 citation statements)

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“…However, there are other studies, in various countries that do not find similar results, for example research from Santoso et al, (2019), Handayani et al, (2018), Yunistina & Tahar (2017). CSR and tax aggressiveness have a positive relationship, where CSR obligations are fulfilled by companies to cover up corporate flaws in order to look good and get support from the community.…”

Section: Introductionmentioning

confidence: 92%

Corporate Social Responsibility, Capital Intensity, and Tax Aggresiveness: Evidence from Indonesia

Laksmi¹,

Narsa²

2021

Akrual J. Akunt.

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Many empirical evidences regarding the relationship between Corporate Social Responsibility (CSR) and Tax Aggresiveness (TA) had shown inconsistency, thus, there is a need to reconcile those findings by utilize moderating variables which in turn hopefully will provide a more specific explanation regarding the mechanism behind it. This study aims to obtain empirical evidence related to the relationship between CSR and TA and also the relationship between CSR and TA with capital intensity as a moderator. CSR in this study was measured using the index from Global Reporting Intiatives (GRI) version 4. The sample used in this study was 384 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The data obtained were analyzed using SPSS with multiple linear regression analysis and moderated regression analysis. The results show that CSR is negatively related to TA. Furthermore it is also found that capital intensity has a role as pure moderator variable that can weaken the negative relationship between CSR and TA, or in other words the interaction between CSR and capital intensity tends to cause company to engage in TA

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Section: Introductionmentioning

confidence: 92%

Corporate Social Responsibility, Capital Intensity, and Tax Aggresiveness: Evidence from Indonesia

Laksmi¹,

Narsa²

2021

Akrual J. Akunt.

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“…Some of the reasons management implements earnings management are to increase shareholder confidence, improve creditor relations, encourage investors to invest, and reduce the tax expense (Handayani et al, 2018). Earnings management is a method of presenting earnings information to the public that has been adjusted to the interests of the director himself to help companies increase or decrease company profits (Arief et al, 2016).…”

Section: Effect Of Earning Management On Tax Aggressivenessmentioning

confidence: 99%

Effect of Hedging, Financial Lease, Sales Growth, and Earning Management on Tax Aggressiveness

Mulyaningsih,

Noorida Soerono,

Mukhtar

2023

JABTER

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This study aims to examine the effect of hedging, financial leases, sales growth, and earnings management on tax aggressiveness. The research sample consisted of 37 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The data used in this study is secondary data and the sample selection uses a purposive sampling method. The hypothesis was tested by means of multiple regression analysis which was processed using SPSS version 22. Based on the results of the analysis, it showed that sales growth had a negative effect on tax aggressiveness. Financial lease has positive effect on tax aggressiveness. While hedging and earnings management have not been able to prove the influence of tax aggressiveness.

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“…Jadi semakin tinggi nilai pengungkapan CSR akan menyebabkan peningkatan agresivitas pajak perusahaan. Perusahaan yang memiliki agresivitas yang tinggi akan cenderung mengungkapkan informasi pengungkapan CSR lebih besar untuk mendapatkan citra baik dari masyarakat dan melaksakan kebijakan pemerintah dalam bidang sosial dan ekonomi (Handayani, Soerono, dan ramdhani 2018).…”

Section: Pengaruh Corporate Social Responsibility Terhadap Agresivita...unclassified

“…, danHandayani, Soerono, dan Ramdhani (2018) yang membuktikan bahwa corporate social responsibility berpengaruh positif terhadap agresivitas pajak. Variabel Ukuran Perusahaan berpengaruh positif signifikan terhadap agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di BEI periode 2016-2020.…”

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Pengaruh Leverage, Ukuran Perusahaan Dan Corporate Social Responsibility Terhadap Agresivitas Pajak

Wilestari,

Bilah

2022

Akrual

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This study aims to determine the effect of variable Leverage, Corporate Size and Corporate Social Responsibility against Tax Aggressiveness sector listed in BEI 2016-2020 period. Th population in this study is mining companies listed in BEI 2016-2020 period totaling 18 companies. The sampling technique used was purposive sampling. Technical analysis of the data used is the logistic regression analysis with the help of SPSS 25 for windows. The results showed that leverage had a negative effect on tax aggressiveness, Corporate Size had a positive effect on tax aggressiveness and Corporate social responsibility had a positive effect on tax aggressiveness.

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Pengaruh Agresivitas Pajak Terhadap Corporate Social Responsibility Dengan Variabel Kontrol Return on Asset Dan Leverage

Cited by 5 publications

References 0 publications

Corporate Social Responsibility, Capital Intensity, and Tax Aggresiveness: Evidence from Indonesia

Corporate Social Responsibility, Capital Intensity, and Tax Aggresiveness: Evidence from Indonesia

Effect of Hedging, Financial Lease, Sales Growth, and Earning Management on Tax Aggressiveness

Pengaruh Leverage, Ukuran Perusahaan Dan Corporate Social Responsibility Terhadap Agresivitas Pajak

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