Pengaruh Corporate Social Responsibility dan Komisaris Independen terhadap Agresivitas Pajak

Simorangkir, Yanti Nova Lita; Subroto, Bambang; Andayani, Wuryan

doi:10.26905/jmdk.v6i2.2277

Cited by 12 publications

(18 citation statements)

References 13 publications

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“…And corporate social responsibility also affects tax aggressiveness. The results of this study are also in line with the results of research by Simorangkir et al (2018), which concluded that corporate social responsibility and independent commissioners negatively affect tax aggressiveness. The company's success can be supported by good corporate governance and social responsibility implemented by the company.…”

Section: Discussionsupporting

confidence: 89%

“…Meanwhile, Simorangkir et al (2018) show that corporate social responsibility and independent commissioners harm tax aggressiveness. The Audit Committee, Independent Commissioner, and Corporate Social Responsibility together or simultaneously significantly influence Tax Aggressiveness.…”

Section: Discussionmentioning

confidence: 99%

“…It also affects tax aggressiveness. Meanwhile, Simorangkir et al (2018) show that corporate social responsibility and independent commissioners harm tax aggressiveness. Based on the description above, the Hypothesis used is: H 4 : corporate social responsibility and corporate governance affect tax aggressiveness…”

Section: Corporate Governance Corporate Social Responsibility and Tax Aggressivenessmentioning

confidence: 99%

“…It also affects tax aggressiveness. Meanwhile,Simorangkir et al (2018) show that corporate social responsibility and independent commissioners harm tax aggressiveness. F Test Results (Simultaneous) The results of the f statistic test in this study produced the following data :…”

mentioning

confidence: 99%

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The Influence of Corporate Governance and Corporate Social Responsibility on Tax Aggressiveness

Aditiya¹,

Rustiana²

2021

riset

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Penerimaan Negara terbesar di Indonesia bersumber dari penerimaan pajak, dengan system self assessment system. Menurut beberapa penelitian terdahulu, system tersebut dapat menjadi faktor tidak tercapainya target penerimaan pajak. Bagi perusahaan, pemungutan pajak dianggap sebagi beban yang mengurangi profit, hal ini yang menjadi alasan bagi perusahaan untuk melakukan agresifitas pajak sebagai strategi dalam perencanaan pajaknya. Agresivitas pajak merupakan salah satu faktor terhambatnya penerimaan pajak negara. Tujuan penelitian ini adalah untuk menganalisis pengaruh Corporate Governament dan Corporate Social Responsibility terhadap agresifitas pajak. Populasi dalam penelitian ini adalah perusahaan jasa sektor property, real estate dan jasa konstruksi yang terdaftar di Bursa Efek Indonesia. Hasil penelitian ini menemukan bahwa: 1. Komite Audit memiliki pengaruh yang signifikan terhadap Agresivitas Pajak. 2. Komisaris Independen tidak berpengaruh signifikan terhadap Agresivitas Pajak. 3.Corporate Social Responsibility berpengaruh signifikan terhadap Agresivitas Pajak. 4. Komite Audit, Komisaris Independen dan Corporate Social Responsibility secara bersama-sama berpengaruh signifikan terhadap Agresivitas Pajak.

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Section: Discussionsupporting

confidence: 89%

Section: Discussionmentioning

confidence: 99%

Section: Corporate Governance Corporate Social Responsibility and Tax Aggressivenessmentioning

confidence: 99%

“…It also affects tax aggressiveness. Meanwhile,Simorangkir et al (2018) show that corporate social responsibility and independent commissioners harm tax aggressiveness. F Test Results (Simultaneous) The results of the f statistic test in this study produced the following data :…”

mentioning

confidence: 99%

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The Influence of Corporate Governance and Corporate Social Responsibility on Tax Aggressiveness

Aditiya¹,

Rustiana²

2021

riset

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“…With stronger supervision, management will more carefully make decision and transparently operate the company, thus tax avoidance may be minimized for the company to maintain its survival. The research conducted by Simorangkir et al, (2018) states that it is important for independent commissioner to monitor corporate behaviors or attitudes and decisions in consideration of the needs of the society and in compliance with prevailing regulations where company operates its business. Therefore, independent commissioner must be able to monitor management's attitudes, behaviors, decisions and acts so that they will not perform any act which may threaten company's legitimacy, such as tax aggressiveness.…”

Section: Independent Commissioner Moderates Corporate Social Responsimentioning

confidence: 99%

The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance

Arianti

2020

JABE

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This research aims at providing empirical evidence of the effects of corporate social responsibility (CSR) and institutional ownership on tax avoidance with independent commissioner as the moderator. The study's population is 66 mining and agricultural companies listed in the Indonesia Stock Exchange from 2013 -2017. Employing a purposive sampling technique, 10 mining and agricultural companies are taken as the samples out of 50 annual reports from 2013 -2017 observed. The research employs the Moderated Regression Analysis (MRA) as the data analysis technique. The research results indicate that corporate social responsibility (CSR) variable does not influence tax avoidance and institutional ownership variable influences tax avoidance. Independent commissioner may weaken the effect of corporate social responsibility (CSR) on tax avoidance and strengthen the effect of institutional ownership on tax avoidance. The implication of this research is to examine the importance of tax payment and expectedly increase the community's awareness, especially related parties, of the obligation to pay their taxes appropriately and, with the research's results, the public is expected to be aware of the importance of paying taxes, especially large companies, so as not to take tax avoidance measures for Indonesia's improved and stable economy.

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Good Corporate Governance, Corporate Social Responsibility dan Konservatisme Akuntansi: Agresivitas Pajak

Salsabela,

Andriani

2023

EL MUHASABA

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Purpose: This research was conducted to obtain empirical evidence regarding the relationship between the proportion of independent commissioners, audit committees, audit quality, corporate social responsibility and accounting conservatism on tax aggressiveness.Method: This study uses a descriptive quantitative approach. Secondary data is data used in research, where the data was obtained from the LQ45 company database that was registered on the IDX for a period of five years, namely from 2017-2021. During this time interval, 16 LQ45 indexed companies were selected as research samples using purposive sampling method. Multiple linear regression analysis with the help of SPSS version 26 is the method of data analysis in research.Results: The results of the study prove that partially the proportion of independent commissioners, audit committees, corporate social responsibility, and accounting conservatism has no significant effect on tax aggressiveness. Meanwhile, audit quality partially has a significant effect on tax aggressiveness. The proportion of independent commissioners, audit committees, audit quality, corporate social responsibility, and accounting conservatism simultaneously have a significant effect on tax aggressiveness.Implications: This research can be used as material for evaluation and review for the government in relation to the established tax policies. In addition, it is hoped that it will further increase company awareness and compliance with regard to fulfilling its tax obligations as well as material for consideration in the application of corporate governance policies.Novelty: The majority of previous research examined manufacturing companies, while this study chose to examine research variables with the perspective of different research objects, namely LQ45 indexed companies.

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Pengaruh Corporate Social Responsibility dan Komisaris Independen terhadap Agresivitas Pajak

Cited by 12 publications

References 13 publications

The Influence of Corporate Governance and Corporate Social Responsibility on Tax Aggressiveness

The Influence of Corporate Governance and Corporate Social Responsibility on Tax Aggressiveness

The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance

Good Corporate Governance, Corporate Social Responsibility dan Konservatisme Akuntansi: Agresivitas Pajak

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