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

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

Tindakan Agresivitas Pajak dipandang dari Teori Akuntansi Positif

Taxes are one of the state's largest sources of income. For businesses, taxes are a burden that can reduce profits. The government wants high tax revenues, but businesses want low tax revenues. Therefore, this is a tax avoidance act that seeks to minimize the amount of tax a company pays for violating or being legal. This study aims to determine how tax aggressiveness can be seen from aggressive accounting theory. The tax aggressiveness measure uses the company's ETR. This is the income tax expense divided by the profit before income tax. The sample of this survey consists of manufacturers listed on the Indonesia Stock Exchange (IDX) between 2017 and 2019. Targeted sampling was used to select the samples, and 54 companies obtained samples. The analytical method used is multiple regression analysis. The results of this study show that the Inventory Intensity does not affect tax aggressiveness. Capital Intensity, Fixed Assets Intensity, and Firm Size have a significant positive impact on tax aggressiveness.

The CEO’s foreign experience and the CEO’s share ownership: Does tax aggressiveness matter?

This study investigates the association between the CEO’s foreign experience and the CEO’s share ownership with tax aggressiveness. The research data is sourced from financial reports and annual reports of non-financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019, obtained from www.idx.co.id. Based on purposive sampling, the total sample in this study amounted to 88 observations. Hypotheses testing in this study employed multiple regression analysis for cross-section data. This study concludes that the CEO’s foreign experience is negatively associated with tax aggressiveness, and CEO’s ownership is not associated with tax aggressiveness. Returnee CEO can adequately analyze the costs and benefits related to tax aggressiveness, and it is found that if they carry out tax aggressiveness in Indonesia, the costs incurred will be greater than the benefits received. Meanwhile, the CEO’s ownership in Indonesia is still low, so it cannot affect the tax aggressiveness level. This research indicates that the Indonesia Tax Authority need to pay attention to the CEO’s experience when conducting audits and need to cooperate with the Indonesia Financial Services Authority (OJK) to measure how the company behaves in running its business, whether the returnee CEO carry out all business ethics only or adequately those related to tax aggressiveness.

Kontribusi Likuiditas, Leverage, dan Capital Intensity terhadap Agresivitas Pajak pada Perusahaan IDX 30

This study aimed to determine the effect of liquidity, leverage, and capital intensity on tax aggressiveness. The population in this study are all companies listed in the IDX during the research period: 2017-2020 and not in the banking sector. The sampling technique used is purposive sampling. The sample obtained is as many as 13 companies, with the number of observations being 52. The findings are that there is no significant effect between liquidity, leverage, and capital intensity on tax aggressiveness. At a high level of liquidity, the company can pay off its short-term obligations, including in terms of taxation. The leverage of small or large companies does not affect management to do tax avoidance. Companies with high fixed assets bear an increased tax burden as well. Some companies have set assets whose economic benefits have expired but are not derecognized and for movable assets.

Analisis Determinan Agresivitas Pajak Pada Perusahaan Sektor Industri

This research aimed to analyze the factors affecting tax aggressiveness. The variables used were leverage, intensity of inventory, intensity of fixed asset, profitability, and liquidity. The approach used was quantitative with secondary data sources obtained from annual financial reports on the Indonesia Stock Exchange (IDX). The population of this research were 53 manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2020 period using the purposive sampling method. Based on the purposive sampling method, 84 samples were obtained from 21 manufacturing industry companies listed on the IDX for the 2017-2020 period. The data analysis technique in this research used panel data with the Eviews Program as a tool. The results obtained indicated that the factors affecting tax aggressiveness were the variable intensity of fixed assets and profitability. This research states that the intensity of fixed assets has a negative and significant effect on tax aggressiveness, while profitability has a positive and significant effect on tax aggressiveness. Meanwhile, the factors that have no effect on tax aggressiveness are the variables of leverage, intensity of inventory, and liquidity.

Retired Government Officials On The Board Of Commissioners And Tax Aggressiveness In Indonesia

This study aims to determine the effect of retired government officials on board of commissioners on corporate tax aggressiveness. The presence of retired government officials on board of commissioners is assessed by categorizing companies into three groups: the company without any retired government officials on board of commissioners, the c[1]ompany with one retired government official on board of commissioners, and the company with more than one retired government officials on board of commissioners. Corporate tax aggressiveness is measured using effective tax rate (ETR). The analysis is conducted on 441 observation data generated using purposive sampling for all the listed company on the Indonesia Stock Exchange in the period of 2014 to 2016. The results reveal that relative to there being one retired government official on the board of commissioners, greater than one retired government official presence on the board of commisioners does not reduces corporate tax aggressiveness

Komisaris Independen sebagai Pemoderasi Pengaruh Intensitas Modal dan Biaya Utang terhadap Agresivitas Pajak

ABSTRACT This reseacrh to determine the direct and indirect effects of Capital Intensity and Cost of Debt mediated by Tax Aggressiveness on Independent Commissioners. The type of research used is descriptive quantitative research. Collecting data through literature study and documentation study through reports downloaded through the website on the Indonesia Stock Exchange using proposive sampling technique. The sample in this study amounted to 13 companies. The data analysis method used is data analysis through E-views 9 software. The results of this study indicate that capital intensity has a positive and significant effect on tax aggressiveness, the cost of debt does not significantly affect tax aggressiveness, independent commissioners cannot moderate or weaken the relationship between capital intensity and aggressiveness. tax. Meanwhile, independent commissioners can moderate or strengthen the relationship between the cost of debt and tax aggressiveness. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh langsung dan tidak langsung dari Intensitas Modal dan Biaya Utang yang dimediasi oleh tindakan Agresivitas Pajak terhadap Komisaris Independen. Jenis penelitian yang digunakan adalah penelitian kuantitatif deskriptif. Pengumpulan data melalui studi pustaka dan studi dokumentasi melalui laporan yang diunduh melalui website di Bursa Efek Indonesia dengan menggunakan teknik proposive sampling. Sampel dalam penelitian ini berjumlah 13 perusahaan. Metode analisis data yang digunakan analisis data melalui software E-views 9. Hasil dari penelitian ini menunjukkan Intensitas modal berpengaruh positif dan signifikan terhadap agresivitas pajak, biaya utang tidak berpengaruh signifikan terhadap agresivitas pajak, komisaris independen tidak dapat memoderasi atau memperlemah hubungan intensitas modal terhadap agresivitas pajak. Sedangkan komisarisi independen dapat memoderasi atau memperkuat hubungan biaya utang terhadap agresivitas pajak.

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

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