The Effect of Financial Variables, CSR Management, And Company Size on Tax Aggressivity
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Aug 20, 2021
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Abstract
This study describes how the influence caused by research variables such as profitability, inventory intensity, capital intensity, leverage, corporate social responsibility (CSR), audit committee size, company size, corporate governance, on tax aggressiveness. In this study, data will be taken from mining and industrial companies listed on the Indonesian Stock Exchange (IDX) within 3 years, starting from 2017 - 2019. The research test used in this study is multiple linear regression analysis, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test. This study showed that the results of capital intensity and leverage affect tax aggressiveness, while profitability, inventory intensity, CSR, audit committee, company size, corporate governance do not affect tax aggressiveness.
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References
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Richardson, G., & Lanis, R. (2007). Determinants of the Variability in Corporate Governance Effective Tax Rate and Tax Reform: Evidance from Australia. Journal of Accounting and Public Policy, 689 - 704.
Shleifer, A., & Vishny, R. W. (1997). A Survey of Corporate Govermance. Journal of Finance, 52, 737 - 783.
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Anita, F. M. (2015). Pengaruh Corporate Social Responsibility, Leverage, Likuiditas, dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar Di Bursa Efek Indonesia Tahun 2010 - 2013). Jom Fekom Vol. 2 No. 2.
Ardyansyah, D. (2014). Pengaruh Size, Leverage, Profitabilitas, Capital Intensity Ratio dan Komisaris Independen Terhadap Effective Taxe Rate (ETR). Fakultas Ekonomika dan Bisnis Universitas Diponegoro.
Brigham, E. F., & Joel, F. H. (2001). Fundamental of Financial Management. Ninth Edition Horcourt College United State of America.
Bursa Efek Indonesia. (n.d.). Laporan Keuangan Tahunan. Retrieved Juli 12, 2020, from Idx.co.id
Chen, C. K. (2004). Research on Impacts of Team Leadership on Team Effectiveness. The Journal of American Academy of Business, Cambridge, 266 - 278.
Dharma, I. S., & Ardiana, P. A. (2016). Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan, dan Koneksi Politik Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana 15, 584 - 613.
Eksandy, A. (2018). Pengaruh Komite Independen, Komite Audit, dan Kualitas Audit Terhadap Penghindaran Pajak (Tax Avoidance).
Frank, M. L., & Rego, S. (2009). The Accounting Review, Vol.82 No. 2. Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting, 467-496.
Gunawan, J. (2010). Perception of Important Information in Corporate Social Disclosure: Evidence from Indonesia. Social Responsibility Journal, 6 (10), 62 - 71.
Gunawan, J. (2017). Pengaruh Corporate Social Responsibility dan Corporate Governance Terhadap Agresivitas Pajak. Jurnal Akuntansi / Volume XXI, No. 03, 1 - 12.
Nugraha, & Meiranto. (2015). Pengaruh CSR, Ukuran Perusahaan, Profitabilitas, Leverage dan Capital Intensity Terhadap Agresivitas Pajak.
Nurjanah, I. (2018). Pengaruh Likuiditas, Leverage, Corporate Social Responsibility, Ukuran Perusahaan dan Komisaris Independen terhadap Agresivitas Pajak Badan.
Peraturan Otoritas Jasa Keuangan, 55/POJK.04/2015 (Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit).
Prameswari, F. (2017). Jurnal Ekonomi Akuntansi Vol. 3 Issue 4. Pengaruh Ukuran Perusahaan Terhadap Agresivitas Pajak dengan Corporate Social Responsibulity (CSR) Sebagai Variabel Moderasi, 17.
Pratana, P. M., Eddy, S., & Putri, M. R. (2017). Pengaruh Kepemilikan Terkonsentrasi dan Corporate Governance Terhadap Agresivitas Pajak, 1 - 26.
Putri, & Putra. (2017). Pengaruh Leverage, Profitabilitas, Ukuran Perusahaa dan Proporsi Kepemilikan Institusional Terhadap Agresivitas Pajak.
Richardson, G., & Lanis, R. (2007). Determinants of the Variability in Corporate Governance Effective Tax Rate and Tax Reform: Evidance from Australia. Journal of Accounting and Public Policy, 689 - 704.
Shleifer, A., & Vishny, R. W. (1997). A Survey of Corporate Govermance. Journal of Finance, 52, 737 - 783.
Surat Keputusan Direksi Bursa Efek Indonesia, Kep-00001/BEI/01-2014 (January 2014).