Pengaruh Pengungkapan Corporate Social Responsibility terhadap Agresivitas Pajak (Studi pada Perusahaan yang Listing di Bursa Efek Indonesia)

Fionasari, Dwi; Savitri, Enni; Andreas, Andreas

doi:10.31258/sorot.12.2.4557

Cited by 12 publications

(10 citation statements)

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“…Tax aggressiveness also reflects an attitude of irresponsibility because it can only increase company profits, but on the other hand, these actions can harm the state because it causes a decrease in state income from taxes (Prasista & Setiawan, 2016). Fionasari et al (2017) revealed that CSR has a significant negative effect on tax aggressiveness. In agency theory, the agent (company management) will take CSR actions, where companies that carry out CSR reflect companies that have high social responsibility, so that the company will not take tax aggressiveness that is detrimental to the principal (tax collector).…”

Section: The Influence Of Corporate Social Responsibility (Csr) On Tax Aggressivenessmentioning

confidence: 99%

The influence of debt policies, profitability and corporate social disclosures responsibility to tax agresivity

Khafifah

2021

JIAFR

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Purpose - The research objective is to determine the effect of debt policy, profitability, and Corporate Social Responsibility (CSR) on tax aggressiveness in mining sector companies listed in the Indonesian Sharia Stock Index for the period 2014-2019.Method - The population of this study was 35 mining companies listed on the Indonesian Sharia Stock Index for 2014-2019. The sample selection in this study used purposive sampling method and 6 companies were selected. The data analysis used multiple linear regression analysis. Three tests were conducted; determinant coefficient test, simultaneous significant test, and partial regression test (T-Test).Result - The results show that debt policy (DAR) has a significant negative effect on tax aggressiveness, Profitability (ROA) has a significant negative effect on tax aggressiveness, and disclosure of Corporate Social Responsibility (CSR) has a significant negative effect on tax aggressiveness.Implication - Mining companies registered in the ISSI for the 2014-2019 period have proven that their tax aggressiveness is low, which means they are compliant with tax payments. However, on the other hand, the company must maintain and improve compliance in paying taxes.Originality - This study is the first study using a sharia mining company registered with the ISSI related to tax aggressiveness.

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Section: The Influence Of Corporate Social Responsibility (Csr) On Tax Aggressivenessmentioning

confidence: 99%

The influence of debt policies, profitability and corporate social disclosures responsibility to tax agresivity

Khafifah

2021

JIAFR

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“…Hasil penelitian ini mendukung hasil penelitian dari Sari and Tjen (2017), Lanis and Richardson (2015), Ratmono dkk (2015), Fionasari et al (2018), Hidayat dkk (2016 yang menemukan bahwa perusahaan Corporate Social Responsibility tidak berpengaruh terhadap agresivitas pajak. Hidayat dkk (2016) menyatakan bahwa semakin tinggi pengungkapan CSR maka semakin rendah agresivitas pajak, terutama jika perusahaan memanfaatkan insetif pajak pada CSR yang dikategorikan sebagai deductible expense.…”

Section: Pengaruh Csr Sebagai Deductible Expense Terhadap Agresivitas...unclassified

Pengaruh Corporate Social Responsibility Sebagai Deductible Expense Terhadap Agresivitas Pajak Pada Perusahaan Pertambangan

sajjad

Puspita

Sudarno

2021

JAUJ

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ABSTRACT The pros and cons of the obligation to carry out and disclose Corporate Social Responsibility (CSR) by companies make the government provide incentives through taxes. The tax incentive is stated in Law No. 38 of 2008, which states that CSR costs can be categorized as deductible expenses or as a deduction from taxable income. The law can provide an opening for companies to carry out tax aggressiveness. This study aims to analyze and prove the effect of CSR as deductible expense on tax aggressiveness in mining companies in Indonesia. The data source used is secondary data from financial reports and annual reports of mining companies for the 2017-2019 period which can be downloaded at www.idx.co.id. The sample selection used purposive sampling technique and data processing was carried out through multiple linear analysis with SPSS software. The results showed that CSR as deductible expense on tax aggressiveness and capital intensity had no effect on tax aggressiveness.Keywords: Exchange Rate, Tax Rate, Tunneling Incentive, Transfer Pricing ABSTRAK Pro dan kontra atas kewajiban melaksanakan dan mengungkapkan Corporate Social Responsibility (CSR) oleh perusahaan membuat pemerintah memberikan insentif melalui pajak. Insentif pajak tersebut tertuang dalam Undang-Undang Nomor 38 Tahun 2008, yang menyatakan bahwa biaya CSR dapat dikategorikan sebagai biaya yang dapat dikurangkan atau sebagai pengurang penghasilan kena pajak. Undang-undang tersebut dapat memberikan celah bagi perusahaan untuk melakukan agresivitas pajak. Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh CSR sebagai biaya pengurang terhadap agresivitas pajak pada perusahaan pertambangan di Indonesia. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan perusahaan pertambangan periode 2017-2019 yang dapat diunduh di www.idx.co.id. Pemilihan sampel menggunakan teknik purposive sampling dan pengolahan data dilakukan melalui analisis linier berganda dengan software SPSS. Hasil penelitian menunjukkan bahwa CSR sebagai biaya pengurang terhadap agresivitas pajak dan intensitas modal tidak berpengaruh terhadap agresivitas pajak.Kata kunci: Nilai Tukar, Tarif Pajak, Tunneling Incentive, Transfer Pricing

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“…Beberapa penelitian sebelumnya yang membahas CSR dengan agresivitas pajak disampaikan antara lain oleh : Nurcahyono and Kristiana (2019) yang mengungkapkan adalah pengungkapan CSR berpengaruh negatif terhadap agresivitas pajak. Hal senada disampaikan oleh (Fionasari, Savitri, & Andreas, 2017) mereka mengungkapkan bahwa tara CSR tidak berpengaruh terhadap agresvitas pajak. Begitu juga yang disampaikan oleh Pradnyadari and Rohman (2015) bahwa pengungkapan CSR berpengaruh negative terhadap agresivitas pajak.…”

Section: Latar Belakang Masalahunclassified

Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak

Djuharni¹,

Kurniawan²

2020

jiatax

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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

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Pengaruh Pengungkapan Corporate Social Responsibility terhadap Agresivitas Pajak (Studi pada Perusahaan yang Listing di Bursa Efek Indonesia)

Cited by 12 publications

References 0 publications

The influence of debt policies, profitability and corporate social disclosures responsibility to tax agresivity

The influence of debt policies, profitability and corporate social disclosures responsibility to tax agresivity

Pengaruh Corporate Social Responsibility Sebagai Deductible Expense Terhadap Agresivitas Pajak Pada Perusahaan Pertambangan

Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak

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