THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND CORPORATE GOVERNANCE ON TAX AVOIDANCE
(Empirical Study of Property, Real Estate, and Building Construction Companies that Go Public in Kompas 100 Index 2013-2018)

Silaban, Anna Christin; Purba, Hasian

doi:10.36713/epra1890

Cited by 4 publications

(4 citation statements)

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“…According to the findings of Sekhon and Kathuria (2020), the influence of CSR on the financial performance of large companies in India can either have no effect on ROA or a negative effect on ROE. According to the findings of Silaban and Purba's (2020) research on the Influence of CSR Disclosure on Earnings Per Share of Companies in the Basic and Chemical Industry Sector in Indonesia, CSR disclosure had a favourable and partially beneficial effect on earnings per share. According to Yang (2017)'s findings, CSRD had a large beneficial impact on the ROA of companies situated in eastern China, however it had no significant impact on the ROA of enterprises situated in western China.…”

Section: Literature Reviewmentioning

confidence: 99%

Nexus Between Corporate Social Responsibility Disclosure And Profitability Of Firms Listed At Dar Es Salaam Stock Exchange.

Ngollo

Mwenda

2023

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Modern corporations are for people and the environment, making CSR disclosure essential. It is debatable if CSR disclosure influences corporate profitability. This study aims to demonstrate the relationship between CSR disclosure and the profitability of Dar es Salaam Stock Exchange-listed firms (DSE). The research used mixed methods with an explanatory sequential design on 21 publicly traded firms from 2006 to 2021. DSE and annual reports were mined for data. Interviews produced qualitative information. Using the Random Effect model with three estimates (1, 2, 3) and theme analysis, quantitative and qualitative data were analysed. Analysis revealed that CSR disclosure has a significant positive effect on firm profitability measured by ROA and ROE. Findings signify legitimacy and stakeholder theory in relation to CSR disclosure practices. CSR disclosure benefits the image, business, and public trust of a firm, as well as its sales. Managers should encourage CSR for image and commercial enhancement. Community and the firm rely on one another. CSR disclosure enhances community-business connections. The mixed study design, new control variables, and paucity of literature on the relationship between CSR disclosure and corporate profitability in east Africa contribute to the originality of this research.

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Section: Literature Reviewmentioning

confidence: 99%

Nexus Between Corporate Social Responsibility Disclosure And Profitability Of Firms Listed At Dar Es Salaam Stock Exchange.

Ngollo

Mwenda

2023

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“…Tax avoidance is part of tax planning and is carried out legally by taking advantage of ambiguous tax loopholes [2]. The practice of tax avoidance carried out by the company's management is solely to minimize tax obligations that are considered legal, thus making companies tend to take various ways to reduce their tax burden.…”

Section: Literature Reviewmentioning

confidence: 99%

The Effect of Institutional Ownership, Family Ownership, and Thin Capitalization on Tax Avoidance

Tarmizi,

Hikmah Perkasa,

Meliantari

et al. 2023

KSS

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Taxpaying companies in Indonesia aim to maximize profit to increase the company’s shares value so that more investors are interested in investing in the company. This practice causes companies to try to pay taxes to a minimum by carrying out tax management without violating tax laws. This study examines and analyzes the effect of institutional ownership, family ownership, and thin capitalization on tax avoidance. Data used were from the manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021, using a purposive sampling technique. In the sample of this study, 6 companies met the criteria. This research uses the panel data regression analysis method which is a combination of time series and cross data to get more informative data. The table of the coefficient regression test result shows that the significant value for Institutional Ownership is 0.0295, <0.05 (alpha 5%) with a positive beta value in accordance with the hypothesis proposed in this study. Therefore, it can be stated that institutional ownership has a significant positive effect on tax avoidance at the 95% confidence level. The significant value for family ownership is 0.2213, >0.05 (alpha 5%) with a negative beta value and is not in accordance with the hypothesis proposed in this study. So, it can be stated that family ownership has no effect on avoidance. And, the significant value for thin capitalization is 0.0103, <0.05 (alpha 5%) with a positive beta value in accordance with the hypothesis proposed in this study. So, it can be stated that thin Capitalization has a significant positive effect on tax avoidance at the 95% confidence level. The F-statistic test was used to measure the accuracy of the sample regression function in estimating the actual value (goodness of fit). The F-test analyzes whether the independent variables are able to explain the dependent variable well or whether the model used is fit or not. The F-test in this study uses a significance level of 5%. From the table, it is known that the significant value is 0.005389 <0.05, which means that institutional ownership, family ownership, and thin capitalization simultaneously affect the dependent variable tax avoidance. Keywords: tax avoidance, institutional ownership, family ownership, thin capitalization

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“…The rapid development of information technology has brought us to the era of the industrial revolution 4.0. [2] The 4th INCLAR development of information technology will gradually change the behavior of society and human civilization globally. In addition, the impact of the development of information technology has led to a world without boundaries and significant social changes.…”

Section: Introductionmentioning

confidence: 99%

Smart Policing in Overcoming Sexting Emergency Among Adolescents

Wulandari,

Monique

et al. 2024

KSS

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This research is motivated by the rampant cases of sexting among teenagers having a lot of negative impact on the victims. So protection and law enforcement are needed with the smart policing approach because sexting is a crime that utilizes technology. This study aims to determine legal protection for victims of sexting and law enforcement against sexting perpetrators through smart policing among adolescents. The type of research that the authors use is normative juridical. There are two forms of legal protection for victims of sexting among adolescents using Smart Policing, namely preventive and repressive legal protection. Preventive legal protection with Smart Policing, by providing information and appeals through social media owned by the Police. Meanwhile, repressive legal protection applies E-Policing, namely E-Dumas and online complaint websites. Law enforcement against sexting is talking about the sanctions contained in laws and regulations, namely the ITE Law and the Pornography Law. Apart from that it also pays attention to the provisions related to age, sanctions, and juvenile justice process limits, if the perpetrator of sexting is a child. Keywords: smart policing, sexting, adolescents

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THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND CORPORATE GOVERNANCE ON TAX AVOIDANCE (Empirical Study of Property, Real Estate, and Building Construction Companies that Go Public in Kompas 100 Index 2013-2018)

Cited by 4 publications

References 0 publications

Nexus Between Corporate Social Responsibility Disclosure And Profitability Of Firms Listed At Dar Es Salaam Stock Exchange.

Nexus Between Corporate Social Responsibility Disclosure And Profitability Of Firms Listed At Dar Es Salaam Stock Exchange.

The Effect of Institutional Ownership, Family Ownership, and Thin Capitalization on Tax Avoidance

Smart Policing in Overcoming Sexting Emergency Among Adolescents

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