Corporate Social Responsibility dan Free Cash Flow pada Tax Avoidance

Dewi, Ni Putu Sintia Sukma; Putri, I Gusti Ayu Made Asri Dwija

doi:10.24843/eja.2021.v31.i05.p01

Cited by 3 publications

(4 citation statements)

References 19 publications

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“…The results of this study are in contrast to Dakhli (2022)shows CSR has a positive and significant effect on tax avoidance. The results of this study are in line with Dewi & Putri (2021) show that CSR has no effect on tax avoidance. The CSR expense report does not fully describe the condition of the company so that it cannot be used as a guarantee for the company to carry out tax avoidance.…”

Section: H 3 : Csr Has An Effect On Tax Avoidancesupporting

confidence: 89%

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The Effect of Institutional Ownership and CSR as Mediating Variables on Tax Avoidance on Conventional Banks in Indonesia

Pratama

Leon

2022

IJSMS

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Tax avoidance is a violation by companies with the aim of easing the payment of the tax burden through tax policies made by the State, even though tax avoidance has no legal basis, this will have a negative impact so that the state's income from tax revenues will be reduced, especially in Indonesia. The purpose of this study was to analyze the effect of institutional ownership and CSR as a mediating variable on tax avoidance in conventional banks in Indonesia. The implication of the research that has been done is to provide information for managers, especially financial managers in making decisions and tax avoidance policies that are carried out so that businesses do not harm both internal and external parties. The independent variables of this study are institutional ownership, CSR, and control variables consists of firm size, leverage, and return on assets. While the dependent variable is tax avoidance. The study was conducted by collecting data from 28 conventional banks in Indonesia listed on the Indonesia Stock Exchange in the 2018-2021 period. And using the panel data regression model in the test. The results of this research show that institutional ownership has no effect on tax avoidance. Institutional ownership has negative and significant effect on CSR. CSR has no effect on tax avoidance. Firm size has positive effect on tax avoidance. Leverage has no effect on tax avoidance. Return on assets has positive effect on tax avoidance. The implications of the research conducted can provide information to conventional bank financial managers regarding tax avoidance not to harm many parties. For investors, the information provided can determine whether the bank is paying taxes properly or not.

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Section: H 3 : Csr Has An Effect On Tax Avoidancesupporting

confidence: 89%

“…The high cost of corporate CSR, makes companies do tax avoidance. Dewi & Putri (2021)state that CSR has no effect on tax avoidance. CSR costs reported by the company do not fully describe the condition of the company so that it cannot be used as a guarantee for the company to avoid taxes.…”

Section: Institutional Ownershipmentioning

confidence: 95%

The Effect of Institutional Ownership and CSR as Mediating Variables on Tax Avoidance on Conventional Banks in Indonesia

Pratama

Leon

2022

IJSMS

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“…Oktamawati (2017) concluded that executive character is positively associated with tax avoidance. It differs from Dewi & Sari (2015), who found that executive character is negatively associated with tax avoidance. At the same time, Kartana & Wulandari (2018) and Tandean & Winnie (2016) concluded that executive character is not associated with tax avoidance.…”

Section: Introductionmentioning

confidence: 64%

Executive Compensation, Executive Character, Tax Avoidance: Does Independent Commissioner Matter?

Arista,

Firmansyah,

Michelle

et al. 2024

Educoretax

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This study looks at the impact of executive compensation and character on tax avoidance. This study also looks at the moderating influence of the proportion of independent commissioners in this connection. This study uses secondary data from financial statements from consumer products businesses listed on the Indonesia Stock Exchange between 2017 and 2021, retrieved from www.idx.co.id. The overall sample size for this study was 85 observations, as determined via purposive sampling. Multiple linear regression was used to evaluate panel data. This research concludes that executive compensation is positively related to tax avoidance, while executive character does not affect tax avoidance. Furthermore, the proportion of independent commissioners succeeded in reducing the positive influence of executive compensation on tax avoidance, while the role of independent commissioners did not have a role in reducing the positive influence of executive character on tax avoidance. This research is expected to be a means for the Indonesian Tax Authority to create policies for profiling company compensation characteristics for executives as an initial indicator of tax avoidance activities carried out by companies.

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“…Teori keagenan atau agency theory mengkaji desain kontrak antara principal dan agen untuk mendorong agen rasional bertindak atas nama principal ketika kepentingan agen akan berlawanan dengan kepentingan principal (Scott & O'Brien, 2019). Dewi & Putri (2021) menyatakan hubungan antara principal dan agen dapat menyebabkan ketidakseimbangan informasi antara principal dan agen (informasi asimetris) karena agen memiliki lebih banyak informasi atau pengetahuan mengenai perusahaan daripada principal.…”

Section: Landasan Teori Agency Theoryunclassified

Pengaruh Corporate Social Responsibility Disclosure dan Kualitas Audit Terhadap Tax Avoidance

Rahmadani¹,

Asalam

2023

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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Tax avoidance merupakan salah satu bentuk usaha perusahaan dalam mengurangi beban pajak dengan memanfaatkan celah regulasi. Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility Disclosure dan kualitas audit terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI periode 2016-2020 dengan teknik pemilihan sampel menggunakan purposive sampling dan diperoleh sebanyak 7 perusahaan dengan periode lima tahun, sehingga diperoleh 35 sampel. Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa CSRD dan kualitas audit secara simultan berpengaruh terhadap tax avoidance. Secara parsial CSRD tidak berpengaruh, sedangkan kualitas audit berpengaruh positif terhadap tax avoidance. Berdasarkan hasil yang diperoleh, bagi Direktorat Jenderal Pajak dapat meninjau kembali kebijakan perpajakan yang berlaku guna mengurangi tindakan tax avoidance yang dilakukan oleh perusahaan sektor pertambangan.

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Corporate Social Responsibility dan Free Cash Flow pada Tax Avoidance

Cited by 3 publications

References 19 publications

The Effect of Institutional Ownership and CSR as Mediating Variables on Tax Avoidance on Conventional Banks in Indonesia

The Effect of Institutional Ownership and CSR as Mediating Variables on Tax Avoidance on Conventional Banks in Indonesia

Executive Compensation, Executive Character, Tax Avoidance: Does Independent Commissioner Matter?

Pengaruh Corporate Social Responsibility Disclosure dan Kualitas Audit Terhadap Tax Avoidance

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