Giving too much and paying too little? The effect of corporate social responsibility on corporate lobbying efficacy: Evidence of tax aggressiveness

2020 ◽  
Author(s):  
Woon Leong Lin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Aggressiveness ◽  
Corporate Lobbying ◽  
Corporate Social

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

2018 ◽  
Vol 9 (1) ◽  
pp. 63
Author(s):  
Riza Aulia Fitri ◽  
Agus Munandar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.

scholarly journals The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies

2020 ◽  
Vol 12 (5) ◽  
pp. 2007 ◽  
Author(s):  
Andrea Vacca ◽  
Antonio Iazzi ◽  
Demetris Vrontis ◽  
Monica Fait
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Gender Diversity ◽  
Global Reporting Initiative ◽  
Tax Aggressiveness ◽  
Csr Reporting ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

The paper aims to examine the moderating role of gender diversity within a corporate board on the relationship between tax aggressiveness and a firm’s corporate social responsibility (CSR) approach. This analysis was conducted using a set of indicators of financial statements of 168 Italian listed firms between 2011 and 2018. In addition, the sustainability reports of the same companies were observed. To perform the analysis a logit regression model is used. This paper shows different empirical results. First, this study notes that there is not a direct relationship between tax aggressiveness and CSR reporting. Second, gender diversity in a board of directors increases the orientation of companies to CSR disclosure, but does not have an impact on the relationship between tax aggressiveness and CSR disclosure. Instead, CEO gender has a positive influence on the relationship between corporate tax planning and CSR reporting in accordance with Global Reporting Initiative (GRI) standards. This study emphasizes the key role of gender diversity in the growth of the CSR approach and the reputation of companies. Therefore, governments and policymakers of major countries should promote gender diversity in corporate decision-making bodies, which contributes to achieving the Sustainable Development Goals (SDGs).

Bridging the gap between corporate social responsibility performance and tax aggressiveness

2020 ◽  
Vol 33 (4) ◽  
pp. 825-855 ◽  
Author(s):  
Eduardo Ortas ◽  
Isabel Gallego-Álvarez
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Cultural Dimensions ◽  
Economic Sectors ◽  
Data Set ◽  
Content Type ◽  
Tax Aggressiveness ◽  
Corporate Social

PurposeThis paper addresses the role of corporate social responsibility (CSR) performance as a potential mechanism for reducing firms' likelihood of engaging in tax aggressiveness (TAG). The paper also contributes to the existing literature by addressing the moderating effect of national cultures on the link between CSR performance and corporate TAG.Design/methodology/approachThe focus is placed on an unbalanced panel of 2,696 companies distributed in 30 countries and seven economic sectors over the period of 2002–2014.FindingsThe results provide support for those companies achieving high corporate social performance (CSP), corporate environmental performance (CEP) and corporate governance performance (CGP) being less likely to engage in aggressive tax practices. Finally, the results identify some national cultural dimensions moderating the link between disaggregated measures of CSR performance and firms' TAG.Research limitations/implicationsThe difficulty of accessing CSR and TAG data for non-listed companies could bias the data set towards a compliant company profile because of the higher visibility. In addition, the use of effective tax rates to examine firms' TAG should be interpreted with some caution.Practical implicationsThe paper's findings provide unique and useful information for company stakeholders and managers aiming to address the factors that enhance firms' incentives to engage in aggressive tax practices.Originality/valueThis paper addresses the multidimensional nature of CSR performance by analysing the links between CSP, CEP and CGP and corporations' TAG. Furthermore, the research addresses the way in which national culture moderates the links between disaggregated measures of CSR performance and corporate TAG.

scholarly journals MODERASI PROFITABILITAS PADA PENGARUH AGRESIVITAS PAJAK DAN LEVERAGE TERHADAP CORPORATE SOCIAL RESPONSIBILITY

2020 ◽  
Vol 15 (1) ◽  
pp. 1
Author(s):  
Ayunita Ajengtiyas Saputri Mashuri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Significance Level ◽  
Tax Aggressiveness ◽  
Consumer Goods Industry ◽  
Csr Disclosure ◽  
Corporate Social

<p><em>This study uses quantitative research that aims to see whether tax aggressiveness and leverage have an effect on the disclosure of Corporate Social Responsibility (CSR) with profitability as variable moderation. This study was use a manufacturing company within sub-sector of consumer goods industry listed on the </em><em>“</em><em>Indonesia Stock Exchange. Samples were selected by purposive sampling and collected 16 companies of consumer goods industry sub-sectors during 2014-2018 research datas period. Testing the hypothesis in this  study using </em><em>“</em><em>Multiple Linear Regression Analysis with</em><em>”</em><em> a significance level of 5% (0.05). The results of this study indicates that;(1) Tax aggressiveness </em><em>“</em><em>has a significant effect on</em><em>”</em><em> CSR disclosure, (2) </em><em>“</em><em>Leverage does not have a significant effect on CSR disclosure</em><em>”</em><em>, (</em><em>“</em><em>3) Profitability measured using Return on Assets (ROA</em><em>”</em><em>) is able to strengthen Tax Aggressiveness and unable to strengthen leverage to influence CSR disclosure. Tax aggressiveness and leverage and profitability variables as moderating variables can explain the CSR disclosure variable by 52.1%.</em></p>

scholarly journals The Effect of Corporate Social Responsibility, Firm Size, and Leverage on Tax Aggressiveness: An Empirical Evidence

2021 ◽  
Vol 9 (6) ◽  
pp. 1478-1486
Author(s):  
I Putu Abed Adi Pranata ◽  
Komang Adhitanaya ◽  
Muhammad Fairuz Rizaldi ◽  
Gede Bramasta Eka Winanda ◽  
Ni Made Intan Dewi Lestari ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Evidence ◽  
Firm Size ◽  
Tax Aggressiveness ◽  
Corporate Social

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility, Leverage, Dan Kepemilikan Manajerial Terhadap Agresivitas Pajak

2019 ◽  
Vol 6 (1) ◽  
pp. 55 ◽  
Author(s):  
Denny Wijaya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Significant Influence ◽  
Sampling Method ◽  
Managerial Ownership ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This research is using quantitative study aimed to see whether there are influences of Corporate Social Responsibility Disclosure, Leverage, and Managerial Ownership on Tax Aggressiveness. In this research, tax aggressiveness is measured using Cash Effective Tax Rates, corporate social responsibility disclosure is measured using Corporate Social Responsibility Index, leverage is measured using Debt to Total Assets, and Managerial Ownership is measured using dummy variable. This research uses consumer goods industry sector in manufacturing companies listed in Indonesia Stock Exchange for the 2015-2017 financial year. Number of observation of 81 samples obtained through non-probability sampling method is purposive sampling method. Testing the hypothesis in this study was used Multiple Linear Regression Analysis using SPSS 25 analysis tool with a significant level of 5% (0,05). The results of these tests indicate that (1) corporate social responsibility disclosure has a positive significant influence on tax aggressiveness, (2) leverage has no significant influence on tax aggressiveness, (3) managerial ownership has a negative influence on tax aggressivenessKeywords : Tax Aggressiveness, Corporate Social Responsibility Disclosure, Leverage, Managerial Ownership

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY, ROA, LEVERAGE, SIZE TERHADAP AGRESIVITAS PAJAK

2021 ◽  
Vol 19 (2) ◽  
pp. 92
Author(s):  
Della Dwi Rahayu ◽  
Eko Wahjudi
Keyword(s):  
Time Series ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Time Series Data ◽  
Linear Regression Analysis ◽  
Series Data ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Corporate Social ◽  
Positive Effect

ABSTRACTThe purpose of this research is to analyze the effect of corporate social responsibility, ROA, Leverage, and Size on tax aggressiveness which is proxied by effective tax rate. This research uses a purposive sampling method by setting several criteria and uses secondary data, namely data on manufactured companies listed in IDX on period 2019 and uses time series data. All of population research is 189 companies and getting sample results of 33 companies, data is obtained through access to the official IDX and NCSR websites, this research uses multiple linear regression analysis. The results of the research showed significant and positive effect results between the economic, environmental, social dimensions of CSR on tax aggressiveness, variable ROA, and size also showed significant and positive effect results on tax aggressiveness, while the result of leverage on tax aggressiveness is showed significant and negative effect.Keywords: CSR, Leverage, ROA, Size, Tax Aggressiveness. ABSTRACTTujuan penelitian ini adalah untuk menganalisis pengaruh corporate social responsibility, ROA, Leverage, dan Size terhadap agresivitas pajak yang diproksikan dengan tarif pajak efektif. Penelitian ini menggunakan metode purposive sampling dengan menetapkan beberapa kriteria dan menggunakan data sekunder yaitu data perusahaan manufaktur yang terdaftar di BEI periode 2019 dan menggunakan data time series. Populasi penelitian seluruhnya adalah 189 perusahaan dan mendapatkan hasil sampel sebanyak 33 perusahaan, data diperoleh melalui akses website resmi BEI dan KNKT, penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan hasil pengaruh yang signifikan dan positif antara dimensi ekonomi, lingkungan, sosial CSR terhadap agresivitas pajak, variabel ROA, dan ukuran juga menunjukkan hasil yang signifikan dan positif terhadap agresivitas pajak, sedangkan hasil leverage terhadap agresivitas pajak adalah menunjukkan pengaruh yang signifikan dan negatif.Kata kunci: Agresivitas Pajak, CSR, Leverage, ROA, Ukuran

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