Taxes are compulsory contributions  from the subject of tax and designated to the State. The Company as one of the tax subjects who contributed the most in State tax revenues. Tax for companies is a burden that can reduce corporate profits while taxes for the State is income that will be used to fund the administration of the government. This difference of interest causes the company to manage the tax burden, both legally and illegally. Tax Avoidance is one way companies manage their tax expenses legally. This study aims to determine the influence of indicators of financial statements on Tax Avoidance. Return on Assets (ROA), Leverage and Company Size are used as indicators in the financial statements that may affect Tax Avoidance by the company. This research uses Causal Explanatory research type with sample selection in this research using purposive sampling method and hypothesis test using multiple regression test. The samples used in this research are banking companies go public listing on the BEI the period 2012-2015 totaling 69 companies. The result of this research shows that there is partially influence on Return on Assets (ROA) and Company Size to Tax Avoidance, while Leverage has no partial effect on Tax Avoidance. But simultaneously there is influence of Return on Assets (ROA), Leverage and Company Size to Tax Avoidance. Keywords:Tax Avoidance, Return on Assets, Leverage, Company Size
the other hand, emphasized that there is no relationship between CSR and firms performance. In addition, Berrone et al. (2009) confirmed that a firm which does not run CSR maximally will not get any positive advantage of CSR on the firm performance. Madueñoa et al. (2015) stated that CSR indicates a very close reciprocal relationship between firm and stakehold ers. Therefore, the relationship of CSR can be mediated by relational capacity to improve the firm performance. The relational capacity can be done through active involvement of a community in CSR programs focusing on environmen tal issues in order to reduce negative effects of the firms' activities and, hence, are beneficial to the community. The CSR practices of manufacturing industries focusing on Abstract. Manufacturing industry contributes to environmental pollution and social cost. Hence, corporate social responsibility (CSR) functions as a way to reduce the effects of corporate activities, to increase longterm performance and stakeholder trust. To increase its effectiveness, this study analyses the mediating role of greenoriented innovation and community participation in implementing the CSR. The study uses simple random sampling to collect 173 respondents from large scale manufacturing firms in Central Java, Indonesia. By using structural equation modeling, the findings showed the significant influence of CSR to the firm performance. The originality of this study concerns the need to involve social and environmental dimensions in applying the ethical program of CSR.
This study aims to acknowledge the influence of the job satisfaction and organizational commitment on the organizational citizenship behavior of the employees, either partially or simultaneously. The research was conducted at Astra International Tbk Cirebon with 51 respondents. This is an associative research. The data obtained was analyzed using multiple regressions analysis. The result indicates that job satisfaction and organizational commitment significantly affect the organizational citizenship behavior with the Adjusted R Square value of 0.211, meaning that the job satisfaction and organizational commitment together have an influence on the organizational citizenship behavior at 21.1%. In addition, there is a positive and significant influence of job satisfaction and organizational commitment simultaneously on organizational citizenship behavior, supported by the result of the F-test, where the Fcountof 7.681 is greater than the Ftable of 3.19.
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