The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable

Fitri, Riza Aulia; Munandar, Agus

doi:10.21512/bbr.v9i1.3672

Cited by 26 publications

(46 citation statements)

References 2 publications

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“…Hasil penelitian mendukung teori biaya politik dimana pada teori tersebut dijelaskan bahwa dengan adanya perhatian pemerintah pada perusahaan besar maka tindakan penghindaran pajak akan terminimalisir. Hasil ini mendukung penelitan (Putra & Jati, 2018) & (Fitri & Munandar, 2018) yang menyatakan bahwa Ukuran Perusahaan memperlemah hubungan antara Profitabilitas dengan Agresivitas Pajak. Namun hasil ini bertentangan dengan hasil penelitian yang dilakukan oleh (Windaswari & Merkusiwati, 2018), (Mustika et al, 2017) dan (Susanto et al, 2018) yang menyatakan bahwa Ukuran Perusahaan tidak memiliki pengaruh signifikan terhadap Agresivitas Pajak.…”

Section: Ukuran Perusahaan Memperkuat Hubungan Capital Intensity Terhadap Agresivitas Pajakunclassified

Ukuran Perusahaan Memoderasi Pengaruh Capital Intensity dan Profitabilitas Terhadap Agresivitas Pajak

Utomo

Fitria

2021

Esensi

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The research aims to determine the influence of capital intensity and profitability on tax aggressiveness using the company size as moderation variables. The research object is a mining company listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. The number of companies sampled in this research was 25 companies with 3 years of observation time over selected with purposive sampling techniques. The data analysis used statistical analysis in the form of multiple linear regression tests. This study showed that simultaneously the variable capital intensity, profitability and size of the company affected the tax aggressiveness. Partial capital intensity and company size have a negative effect on tax aggressiveness, while the profitability has no effect on tax aggressiveness. Otherwise, based on the moderated regression analysis (MRA) test, the company size variable can moderate the influence of capital intensity on the tax aggressiveness. Size can not moderate the influence of profitability on the tax aggressiveness.

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Section: Ukuran Perusahaan Memperkuat Hubungan Capital Intensity Terhadap Agresivitas Pajakunclassified

Ukuran Perusahaan Memoderasi Pengaruh Capital Intensity dan Profitabilitas Terhadap Agresivitas Pajak

Utomo

Fitria

2021

Esensi

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“…Ketika pengungkapan CSR semakin meluas, maka perusahaan diyakini bersimpati terhadap kondisi area sosial dan kemungkinan untuk melakukan pengelapan pajak kecil. Ketika perusahaan peduli terhadap lingkungan, ia cenderung bertanggung jawab untuk memenuhi kewajibannya dalam membayar pajak untuk menjaga reputasi perusahaan (Fitri & Munandar, 2018).…”

Section: Pendahuluan Latar Belakang Masalahunclassified

“…Oleh sebab itu industri yang besar belum pasti menyajikan CSR yang luas, sehingga menyebabkan ukuran perusahaan tidak mampu memoderasi. Penelitian ini sesuai dengan penelitian (Fitri & Munandar, 2018) yang membuktikan bahwa ukuran perusahaan tidak dapat menjadi pemoderasi penagruh corporate social responsibility terhadap tax aggressiveness.…”

Section: Ukuran Perusahaan Memperukuat Pengaruh Negarif Corporate Soc...unclassified

Pengaruh Corporate Social Responsibility terhadap Tax Aggressiveness dengan Ukuran Perusahaan sebagai Variabel Moderasi

Wardani

Wijayanti

2022

reslaj

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This study aims to determine the effect of corporate social responsibility on tax aggressiveness with firm size as moderation. The research method used is quantitative methods and secondary data using annual financial reports. The sample of this research is the property and real estate sector companies listed on the Indonesia Stock Exchange in 2016-2019. The results of this study indicate that corporate social responsibility has a positive effect on tax aggressiveness. Company size cannot moderate corporate social responsibility with tax aggressiveness. The conclusion of this study is that companies that disclose high CSR will have higher tax aggressiveness, because companies will attract public sympathy by disclosing broad CSR, to cover up the company's bad image with tax avoidance that has been carried out by the company. The existence of a large company size cannot affect the level of CSR disclosure. This is because large companies are not guaranteed to disclose broad CSR, where investors do not only look at how big the company is but also look at it from a financial perspective. Keywords: Corporate Social Responsibility, Tax Aggressiveness and Company Size

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“…Hal tersebut dilakukan agar perusahaan dapat mempertahankan dan meningkatkan citra baik dimata publik dan bisa melakukan operasional perusahaan dengan lancar serta keberlangsungan hidup perusahaan terjaga dalam jangka waktu yang lama (Gunawan & Resitarini, 2019). Salah satu cara untuk melihat tanggung jawab sosial perusahaan yaitu dengan pelaporan informasi CSR berdasarkan standar penilaian G4 Global Reporting Invitiative (GRI-G4) (Fitri & Munandar, 2018;Gunawan, 2017;Sari & Prihandini, 2019).…”

Section: Tanggung Jawab Sosialunclassified

Capital Intensity, Tanggung Jawab Sosial Perusahaan, Dan Tax Aggeressiveness: Good Corporate Governance Sebagai Variabel Moderasi

2022

Litera

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Purpose: This study aims to examine the effect of capital intensity and corporate social responsibility on tax aggressiveness with good corporate governance as a moderating variable. Method: This study uses samples obtained from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020, using a purposive sampling method with a sample of 40 companies with 142 annual financial statements. The method used in this research is multiple regression analysis and absolute difference value test. Finding: The results of this study indicate that capital intensity has a negative effect on tax aggressiveness. Corporate social responsibility has no effect on tax aggressiveness. Good corporate governance is able to moderate capital intensity on tax aggressiveness. Good corporate governance is not able to moderate corporate social responsibility towards tax aggressiveness. Novelty: The researchers added a moderating variable of good corporate governance, because it has a considerable influence in overseeing the performance of management to run the company's operations and to see how much influence good corporate governance has moderated in the study.

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The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable

Cited by 26 publications

References 2 publications

Ukuran Perusahaan Memoderasi Pengaruh Capital Intensity dan Profitabilitas Terhadap Agresivitas Pajak

Ukuran Perusahaan Memoderasi Pengaruh Capital Intensity dan Profitabilitas Terhadap Agresivitas Pajak

Pengaruh Corporate Social Responsibility terhadap Tax Aggressiveness dengan Ukuran Perusahaan sebagai Variabel Moderasi

Capital Intensity, Tanggung Jawab Sosial Perusahaan, Dan Tax Aggeressiveness: Good Corporate Governance Sebagai Variabel Moderasi

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