Open AccessPengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak
Author(s) -
Darti Djuharni,
Wahyu Alif Kurniawan
Publication year - 2020
Publication title -
journal of islamic accounting and tax
Language(s) - English
Resource type - Journals
eISSN - 2621-5063
pISSN - 2620-9144
DOI - 10.30587/jiatax.v3i2.1953
Subject(s) - corporate social responsibility , stock exchange , accounting , leverage (statistics) , profitability index , business , proxy (statistics) , corporate tax , capital intensity , control variable , regression analysis , tax avoidance , economics , double taxation , finance , statistics , human capital , public relations , mathematics , political science , economic growth
The purpose of this study aims to analyze the disclosure of Corporate Social Responsibility (CSR) on corporate tax aggressiveness. The independent variable of this study is corporate social responsibility (CSR) using the dummy method and based on the standard GRI G-4 / GRI index and the dependent variable of this study is the tax aggressiveness required with an effective tax rate proxy (ETR). This study uses control variables including profitability, leverage, capital intensity, and inventory intensity. The study uses secondary data conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and the study sample was obtained by 11 companies. The research method used uses multiple linear regression with the help of SPSS 22 software. The results of this study prove that the disclosure of Corporate Social Responsibility is not significant for tax aggressiveness