Tax is one of the income received by the government and is obtained from the community that is us... more Tax is one of the income received by the government and is obtained from the community that is used for the development of a country. Tax for a company is one of the burdens that can reduce the level of income and profits of a company. Therefore the company takes an action that is tax aggressiveness. Companies that carry out tax aggressiveness can minimize this by making social disclosures. This study aims to examine the effect of tax aggressiveness on disclosure of corporate social responsibility. The independent variables used in this study are tax aggressiveness with Effective Tax Rate(ETR), Book-Tax Difference(BTD), and Cash Effective Tax Rate (CETR) proxy. The dependent variable in this study is Corporate Social Responsibility (CSR). This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018, using multiple regression analysis and sensitivity analysis testing. The sampling technique is done through purposive sampling. The number of sample companies was 38 companies with 152 observations. The results showed that tax aggressiveness with ETR proxies affected CSR where the results of the study obtained a significance of 0.31 <0.05. While the tax aggressiveness with the BTD proxy does not also affect CSR where the research results obtained significance of greater than 0.205> 0.05. While the tax aggressiveness with the CETR proxy affects CSR, with a significance of 0.00 <0.05. Other findings in this study reveal that companies that carry out tax aggressiveness tend to disclose broader social responsibilities to get positive support from the community and the environment to maintain their existence. Keywords: Tax Aggressiveness, Corporate Social Responsibility, Sensitivity Analysis.
Tax is one of the income received by the government and is obtained from the community that is us... more Tax is one of the income received by the government and is obtained from the community that is used for the development of a country. Tax for a company is one of the burdens that can reduce the level of income and profits of a company. Therefore the company takes an action that is tax aggressiveness. Companies that carry out tax aggressiveness can minimize this by making social disclosures. This study aims to examine the effect of tax aggressiveness on disclosure of corporate social responsibility. The independent variables used in this study are tax aggressiveness with Effective Tax Rate(ETR), Book-Tax Difference(BTD), and Cash Effective Tax Rate (CETR) proxy. The dependent variable in this study is Corporate Social Responsibility (CSR). This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018, using multiple regression analysis and sensitivity analysis testing. The sampling technique is done through purposive sampling. The number of sample companies was 38 companies with 152 observations. The results showed that tax aggressiveness with ETR proxies affected CSR where the results of the study obtained a significance of 0.31 <0.05. While the tax aggressiveness with the BTD proxy does not also affect CSR where the research results obtained significance of greater than 0.205> 0.05. While the tax aggressiveness with the CETR proxy affects CSR, with a significance of 0.00 <0.05. Other findings in this study reveal that companies that carry out tax aggressiveness tend to disclose broader social responsibilities to get positive support from the community and the environment to maintain their existence. Keywords: Tax Aggressiveness, Corporate Social Responsibility, Sensitivity Analysis.
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Papers by Nadila Utami
This study aims to examine the effect of tax aggressiveness on disclosure of corporate social responsibility. The independent variables used in this study are tax aggressiveness with Effective Tax Rate(ETR), Book-Tax Difference(BTD), and Cash Effective Tax Rate (CETR) proxy. The dependent variable in this study is Corporate Social Responsibility (CSR).
This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018, using multiple regression analysis and sensitivity analysis testing. The sampling technique is done through purposive sampling. The number of sample companies was 38 companies with 152 observations.
The results showed that tax aggressiveness with ETR proxies affected CSR where the results of the study obtained a significance of 0.31 <0.05. While the tax aggressiveness with the BTD proxy does not also affect CSR where the research results obtained significance of greater than 0.205> 0.05. While the tax aggressiveness with the CETR proxy affects CSR, with a significance of 0.00 <0.05. Other findings in this study reveal that companies that carry out tax aggressiveness tend to disclose broader social responsibilities to get positive support from the community and the environment to maintain their existence.
Keywords: Tax Aggressiveness, Corporate Social Responsibility, Sensitivity Analysis.
This study aims to examine the effect of tax aggressiveness on disclosure of corporate social responsibility. The independent variables used in this study are tax aggressiveness with Effective Tax Rate(ETR), Book-Tax Difference(BTD), and Cash Effective Tax Rate (CETR) proxy. The dependent variable in this study is Corporate Social Responsibility (CSR).
This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018, using multiple regression analysis and sensitivity analysis testing. The sampling technique is done through purposive sampling. The number of sample companies was 38 companies with 152 observations.
The results showed that tax aggressiveness with ETR proxies affected CSR where the results of the study obtained a significance of 0.31 <0.05. While the tax aggressiveness with the BTD proxy does not also affect CSR where the research results obtained significance of greater than 0.205> 0.05. While the tax aggressiveness with the CETR proxy affects CSR, with a significance of 0.00 <0.05. Other findings in this study reveal that companies that carry out tax aggressiveness tend to disclose broader social responsibilities to get positive support from the community and the environment to maintain their existence.
Keywords: Tax Aggressiveness, Corporate Social Responsibility, Sensitivity Analysis.