Pengaruh Corporate Social Responsibility terhadap Perencanaan Agresivitas Pajak

Makhfudloh, Faridatul; Herawati, Nurul; Wulandari, Anis

doi:10.20961/jab.v18i1.235

Cited by 25 publications

(30 citation statements)

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“…Informasi CSR yang diungkapkan dalam laporan tahunan perusahaan belum tentu sesuai dengan kondisi yang sebenarnya, sehingga tidak bisa dijadikan jaminan bahwa perusahaan yang bertanggung jawab secara sosial tersebut memiliki kecenderungan melakukan tindakan tax avoidance lebih rendah (Makhfudloh, 2018). Kontrol dari pihak yang berwenang terhadap pelaporan CSR belum ada, sehingga kebenaran dari informasi yang dilaporkan oleh perusahaan terkait pengungkapan CSR belum dapat dipertanggungjawabkan (Ulfa, 2016).…”

Section: Tabel 8 Analisis Komponen Faktor Variabel Good Corporate Gounclassified

Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance dan Sales Growth pada Tax Avoidance

Payanti

Jati

2020

E-Jurnal Akuntansi

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This study aims to examine the effect of corporate social responsibility disclosure, good corporate governance and sales growth on tax avoidance with a cash effective tax rate (CETR) proxy. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Determination of the sample using the nonprobability sampling method with purposive sampling technique obtained by 20 companies with 80 observations. The data analysis technique used is multiple linear regression analysis, first factor analysis is carried out to determine the factors of good corporate governance variables. The results of this study indicate that disclosure of corporate social responsibility has no effect on tax avoidance, good corporate governance with proxies selected representing managerial ownership and institutional ownership negatively affect tax avoidance, while sales growth has a positive effect on tax avoidance. Keywords: Tax Avoidance; Corporate Social Responsibility Disclosure; Good Corporate Governance; Sales Growth.

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Section: Tabel 8 Analisis Komponen Faktor Variabel Good Corporate Gounclassified

Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance dan Sales Growth pada Tax Avoidance

Payanti

Jati

2020

E-Jurnal Akuntansi

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“…A low ETR value can be interpreted as a low tax burden during the period so that a low ETR value can signal tax avoidance practices. This ETR is used in measuring tax avoidance in the research of Makhfudloh et al (2018), andHidayati &Diyanty (2018), namely:"…”

Section: Literature Review Tax Avoidancementioning

confidence: 99%

Determinant of Tax Avoidance During Covid-19 Pandemic on Tourism, Restaurant, and Hotel Companies in Indonesia Stock Exchang

Nailufaroh

Maulita²

2022

jak

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Indonesia's tourism industry occupies the third position in foreign exchange earnings after oil and gas. But the world was shocked by the arrival of the corona virus pandemic in early 2020. Owing to the arrival of this corona virus, the government forced the government to make a new policy, namely Large-Scale Social Restrictions (PSBB). This new policy has had a major impact on the decline in economic progress. Thus,As a result, the revenue of the tourism sector has decreased. Company owners will also usually urge executives to avoid tax by reducing the tax burden. This research plans to examine the elements that have an impact on tax avoidance during the corona virus pandemic in companies that are Indonesia's tourism industry occupies the third position in foreign exchange earnings after oil and gas. But the world was shocked by the arrival of the corona virus pandemic in early 2020. Due to the arrival of this corona virus, the government forced the government to make a new policy, namely Large-Scale Social Restrictions (PSBB). This new policy has had a major impact on the decline in economic progress. Thus income in the tourism sector is reduced. Company owners will also usually urge executives to avoid tax by reducing the tax burden. This research plans to examine the elements that have an impact on tax avoidance during the corona virus pandemic in companies that are included in the classification of the tourism, restaurant, and hotel industries in the first, second, and third quarters of 2020. The research data collected will be processed using regression analysis. multiple. The sampling technique was determined based on the criteria. The results of this research prove that profitability and firm size have a negative effect on tax avoidance. Meanwhile, institutional ownership and audit committee have no effect on tax avoidance. in the classification of the tourism, restaurant, and hotel industries in the first, second, and third quarters of 2020. The research data collected will be processed using regression analysis. multiple. The sampling technique was determined based on the criteria. The results of this research prove that profitability and firm size have a negative effect on tax avoidance. Meanwhile, institutional ownership and audit committee have no effect on tax avoidance.

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“…Instead, profits that are intended to satisfy shareholders are allocated for social problems. However, on the other hand, the CSR program is a golden opportunity for the company to continue to maintain its business continuity as stated by [18] that this program can improve the company's image in the eyes of the public. Companies considering CSR programs an additional burden are often reluctant to implement this program.…”

Section: Corporate Social Responsibilitymentioning

confidence: 99%

Perception Of Tax Consultants View Motivation, Loopholes, And Csr On The Desire To Do Tax Planning

Nazhif¹,

Rahayu²,

Jamaludin³

et al. 2022

Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwoker

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This study aims to determine the perception of tax consultants regarding motivation (X1), Loopholes (X2), and CSR (X3) on the desire to do Tax Planning (Y). The population in this study are employees of PT Pratama Indomitra Consultant. The sample used as respondents are 60 employees of PT Pratama Indomitra Consultant. The results of this study indicate that motivation has a t-count significance value of 3.961 > the ttable value is 2.003, and Loopholes have a t-count significance value of 2.006 > the t-table value is 2.003, and CSR has a t-count significance value of 0.762 < t-table value of 2.003. Tax Planning has a significance value of 0.000 <0.05. Furthermore, it has an Adjusted R Square value of 0.430 or 43%, while the remaining 57% is influenced by other variables or variables not examined in this study.

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Pengaruh Corporate Social Responsibility terhadap Perencanaan Agresivitas Pajak

Cited by 25 publications

References 0 publications

Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance dan Sales Growth pada Tax Avoidance

Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance dan Sales Growth pada Tax Avoidance

Determinant of Tax Avoidance During Covid-19 Pandemic on Tourism, Restaurant, and Hotel Companies in Indonesia Stock Exchang

Perception Of Tax Consultants View Motivation, Loopholes, And Csr On The Desire To Do Tax Planning

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