The Effect Of Corporate Social Responsibility, Earnings Management And Company Size On Tax Agresivity (Empirical Study On Lq45 Index Companies Listed On The Indonesia Stock Exchange In 2013 - 2017)
Keywords:
Tax Aggressiveness; Corporate Social Responsibility; Company Size, Earnings Management
Abstract
This study aims to examine the effect of Corporate Social Responsibility, Earnings Management and Company Size on Tax Aggressiveness. The population in this study were LQ45 Index Companies listed on the Indonesia Stock Exchange in 2013 – 2017. The sampling technique used in this study was purposive sampling and 11 (eleven) companies were obtained with a five-year research period to obtain 55 (fifty five) unit sample. Data analysis used in this study used descriptive statistical tests, classical assumption tests, and hypothesis testing. This research is a type of quantitative research. The data used is secondary data. The analytical method used is a hypothesis with the help of SPSS Version 24 software. Based on the results of the Hypothesis Test with a significant level of 5%, the results of this study conclude: (1) Corporate Social Responsibility has no significant effect on tax aggression. (2) Earnings Management has no significant effect on Tax Aggressiveness. (3) Company size has a significant effect on tax aggressiveness. 0.006. Future researchers are expected to add other variables outside of this research model, in order to enrich knowledge, especially in the field of taxation
References
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Asri, I. a., & Suardana, k. A. (2016). The effect of the proportion of independent commissioners, audit committee, executive risk preference and company size on tax avoidance. E-Journal, 16 (1), 72-100.
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Cahyani, Risma. 2016. The Effect of Earnings Management and Corporate Social Responsibility on Corporate Tax Aggressiveness. Thesis. Syarif Hidayatullah State Islamic University.
Chariri, 2008. Social Criticism of the Use of Theory in Social and Environmental Disclosure Research, Semarang: Maksi Journal, Vol. 8 No.2, August 2, 2008: 151-169.
Cheers, Zachar. 2011. The Corporate Social Responsibility Debate. Spring
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Desai, M.A. & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics.
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Eviati, Lisa. 2013. The Impact of Corporate Social Responsibility Implementation on Tax Aggressiveness, Session Presentation Slides.
Febrina, and I G N Agung Suaryana. 2011. Factors Affecting Social and Environmental Responsibility Disclosure Policies in Manufacturing Companies on the Indonesia Stock Exchange. National Accounting Symposium 14. Aceh.
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Hlaing, K.P. (2012). Organizational Architecture of Multinationals and Tax Aggressiveness. University of Waterloo. Canada.
Husain, T., & Sunardi, N. (2020). Firm's Value Prediction Based on Profitability Ratios and Dividend Policy. Finance & Economics Review, 2(2), 13-26.
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Iskandar.2008. Educational and Social Research Methodology (Qualitative and Quantitative). Jakarta: Gaung Persada Press.
Kadim, A., Sunardi, N & Husain, T. (2020). The modeling firm's value based on financial ratios, intellectual capital and dividend policy.Accounting, 6(5), 859-870.
Lanis, R. and G. Richardson. (2012). Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis. J. Account. Public Policy, pp.86-108.
Lanis, R. And G. Richardson. 2013. "Corporate Social Responsibility and Tax Aggressiveness: a test of legitimacy theory". Accounting Auditing and Accountability Journal, Vol.26 No 1, pp.75-100.
Law Number 25 of 2007 concerning Capital Investment.
Law Number 40 of 2007 concerning Limited Liability Companies.
Law of the Republic of Indonesia No.28 (2007). General Provisions and Procedures for Taxation. Republic of Indonesia.
Luke Watson. 2011. Corporate Social Responsibility and Tax Aggressiveness: An Examination of Unrecognized Tax Benefits. The Pennsylvania State University.
Magrath, L., and Weld, L. G. (2002). Abusive Earnings Management and Early Warning Sign. The CPA Journal, 72 (8), 50-54.
Mardiasmo. (2016). Taxation Latest Edition. In Mardiasmo, Taxation Latest Edition. Yogyakarta: CV Andi Offset (Andi Publisher).
Michael, Rist. and Albert J, Pizzica. (2015). Financial Ratios for MBAs & Financial Managers 2.0. LLC, Penhagenco.
Ministry of Finance. (2018, January 2). This is the 2017 State Budget Performance Achievement.
Moeljadi. (2006). Financial Management Quantitative and Qualitative Approaches. 1st Edition. Bayumedia Publishing. Malang.
Nardi Sunardi Et Al (2020). Determinants of Debt Policy and Company’s Performance, International Journal of Economics and Business Administration Volume VIII Issue 4, 204-213
Novitasari, Shelly. 2017. The Effect of Earnings Management, Corporate Governance and Capital Intensity on Corporate Tax Aggressiveness. Journal. Riau University.
Nugraha, Novia Bani. 2015. Corporate Social Responsibility has a significant influence with a positive direction on Tax Aggressiveness. Thesis. Semarang Diponegoro University.
Octaviana, N. E. 2014. The Effect of Tax Aggressiveness on Corporate Social Responsibility; To test Legitimacy Theory. Semarang: Diponegoro University.
Pradnyadari, 2015. The Effect of Corporate Social Responsibility Disclosure on Corporate Tax Aggressiveness in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2011-2013. Diponegoro University.
Pradnyadari, Intan Ayu. 2015. The Effect of Corporate Social Responsibility Disclosure on Tax Aggressiveness. Semarang: Diponegoro University.
Purwanggono, Elang Anugrahendra. 2015. The Effect of Corporate Social Responsibility and Majority Ownership in Manufacturing Companies with Majority Ownership on Tax Aggressiveness (Empirical Study of Companies Listed on the Indonesia Stock Exchange in 2011-2013).
Purwanggono, Erlang and Abdul Rohman. 2015. Analysis of the Effect of Corporate Social Responsibility and Majority Ownership on Tax Aggressiveness. Diponegoro University Journal. Vol. 4. No. 2.
Putri, Lucy Tania Yolanda. 2014. The Effect of Liquidity, Earnings Management, Corporate Governance on Corporate Tax Aggressiveness. Article. Padang State University.
Rahman, Reza. 2009. Corporate Social Responsibility Between Theory and Reality. Jakarta: Buku Kita.
Rakhiemah, Aldilla Noor and Dian Agustia. 2009. The Effect of Environmental Performance on Corporate Social Responsibility (CSR) Disclosure and Financial Performance of Manufacturing Companies Listed on the Indonesia Stock Exchange. XII National Accounting Symposium, Palembang.
Richardson, Grant and Roman Lanis. 2007. Determinants of the Variability in Corporate effective Tax Rates and Tax Reform: Evidence from Australia. Journal of Accounting and Public Policy. 26 (2007) 689-704.
Rodriguez and Arias. 2012. Do Business Characteristics Determine an Effective Tax Rate. The Chinese Economy, 45 (6), 60-83.
Roychowdhury, Sugata. (2006). Earnings Management through Real Activities Manipulation. Journal of Accounting and Economic, 42, 335-370.
Rustiarini, Ni Wayan 2010. "The effect of corporate governance on the relationship between corporate social responsibility and firm value." XIII National Accounting Symposium, Purwokerto.
Sari, K.S., and Martani, Dwi. (2010). Ownership Characteristic, Corporate Governance, and Tax Aggressiveness. The 3rd Accounting and The 2nd Colloquium.
Sayekti, Y. and L. S. Wondabio. 2007. "The Effect of CSR Disclosure on Earning Response Coefficient". X National Accounting Symposium. Makassar, July 26-28.
Scott, William R. 1997. "Financial Accounting Theory, 2nd Edition, Canada Inc". Prentices Hall.
Siregar, R. and Widyawati, D. (2016). The Effect of Company Characteristics on Tax Avoidance in Manufacturing Companies on the IDX. Journal of Accounting Science and Research, Vol. 5, (No. 2), pp. 1-17.
Sri Sulistyanto. (2008). Earnings Management: Theory and Empirical Models. Jakarta: Grasindo
Suandy, E. (2011). Tax Planning. Jakarta: Salemba Empat.
Sujarweni, V. Wiratna (2016). Peel Through Accounting Research with SPSS. Yogyakarta: New Library Press.
Suyanto, Krisnata Dwi and Supramono. (2012). Liquidity, Leverage, Independent Commissioners, and Earnings Management Against Corporate Tax Aggressiveness. Journal of Finance and Banking. Vol. 16 No.2 May 2012, pp 167-177.
Syamsir Torang. 2012. Research Methods of Organizational Structure & Behavior. Bandung: Alfabeta.
Tax Avoidance. (2017, November 30). Retrieved November 20, 2018, from www.suara.com: https://www.suara.com/bisnis/2017/11/30/190456/penghindaran-pajak-capai-rp110-triliun
The government admits that the tax ratio has fallen in the last five years. (2017, October 30). Retrieved November 20, 2018, from www.republika.co.id: https://www.republika.co.id/berita/ekonomi/makro/17/10/30/oymwh3415-pemerintah-akui-rasio-pajak-turun-dalam-lima-tahun-terakhir.
Theories in the Disclosure of Corporate Social Responbility Banking Information By: Sri Rokhlinasari Faculty of Sharia and Islamic Economics IAIN Sheikh Nurjati Cirebon e-mail: srirokh@yahoo.co.id, 2016.
Thesis. Faculty of Economics and Business. Dipenogoro University: Semarang
Tiaras, Irvan and Wijaya, henryanto. 2015. Liquidity, Leverage¸ Earnings management, independent commissioners, and company size on corporate tax aggressiveness. Journal. Tarumanagara University Jakarta.
Tjaraka, Heu. 2015. The Effect of Managerial Ownership, Debt Policy, and Company Size on Tax Aggressiveness. Journal. Airlangga University.
Tuanakotta, Theodorus M. 2013. ISA Based Auditing (International Standards on Auditing). Jakarta: Salemba Empat.
wikipedia.org. (2019, February 7). Retrieved from LQ45 Index: https://id.wikipedia.org/wiki/Indeks_LQ45.
Yoehana, Maretta. 2013. Analysis of the Effect of Corporate Social Responsibility on Tax Aggressiveness. Thesis. Semarang: Diponegoro University.
Abdillah, W., Hartono. (2015). Partial Least Square (PLS).Andi Publisher. Yogyakarta.
Agus Eko Sujianto,. 2001. Analysis of Variables Affecting the Financial Structure of Manufacturing Companies that Go Public on the Jakarta Stock Exchange. Journal of Economics and Management. Vol.2.No.2.
Anwar Sanusi, 2011, Business Research Methods, Salemba Empat, Jakarta.
Ardyansyah, Danis, Zulaikha. 2014. The Effect of Size, Leverage, Profitability, Capital Intensity Ratio and Independent Commissioner on Effective Tax Rate (Etr). Semarang: Faculty of Economics and Business, Diponegoro University
Asri, I. a., & Suardana, k. A. (2016). The effect of the proportion of independent commissioners, audit committee, executive risk preference and company size on tax avoidance. E-Journal, 16 (1), 72-100.
Avi-Yonah, R.S., 2008. Corporate social responsibility and strategic tax behavior. In: Schön, W. (Ed.), Tax and Corporate Governance. Springer-Verlag, Berlin Heidelberg.
Balakrishnan, K., J. Blouin, & W, Guay. (2011). Does Tax Aggressiveness Reduce Financial Reporting Transparency.
Belkaoui, Ahmed Riahi. 2006. Accounting Theory: Accounting Theory. Fifth Edition. Jakarta: Fourth Edition.
Brigham and Houston. 2010. Fundamentals of Financial Management Book 1 (2nd edition). Jakarta: Salemba Empat.
Budiman, Judi and Setiyono. 2012. The Effect of Executive Character on Tax Avoidance. XV National Accounting Symposium.
Cahyani, Risma. 2016. The Effect of Earnings Management and Corporate Social Responsibility on Corporate Tax Aggressiveness. Thesis. Syarif Hidayatullah State Islamic University.
Chariri, 2008. Social Criticism of the Use of Theory in Social and Environmental Disclosure Research, Semarang: Maksi Journal, Vol. 8 No.2, August 2, 2008: 151-169.
Cheers, Zachar. 2011. The Corporate Social Responsibility Debate. Spring
Danang, Sunyoto. (2013). Accounting Research Methodology. Bandung: PT Refika Aditama Member of Ikapi.
Desai, M.A. & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics.
Elkington, John. 1997. Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Oxford: Capstone Publishing Ltd.
Eviati, Lisa. 2013. The Impact of Corporate Social Responsibility Implementation on Tax Aggressiveness, Session Presentation Slides.
Febrina, and I G N Agung Suaryana. 2011. Factors Affecting Social and Environmental Responsibility Disclosure Policies in Manufacturing Companies on the Indonesia Stock Exchange. National Accounting Symposium 14. Aceh.
finansialku.com. (2019, February 7). Retrieved from Knowing the Indonesia Stock Exchange / IDX and its History: https://www.finansialku.com/mengenal-sejarah-bursa-efek-indonesia-idx/.
Ghozali and Chariri, 2007. Accounting Theory. Semarang: Undip Publishing Agency.
Ghozali, Imam. 2016. Application of Multivariete Analysis with IBM SPSS 23 Program (8th Edition). 8th print. Semarang: Diponegoro University Publishing Agency.
Global Reporting Initiative (GRI). 2013. Sustainability Reporting Guidelines (GRI-G4 Bahasa Indonesia version). http://www.globalreporting.org
Hadi, Nor.2011. Corporate Social Responsibility. Yogyakarta: Graha Ilmu.
Hakim, L., Sunardi, N. (2017). Determinant of leverage and it's implication on company value of real estate and property sector listing in IDX period of 2011-2015. Man in India, 97(24), pp. 131-148.
Harsanti, Ponny. (2011). Corporate Social Responsibility and Legitimacy Theory (p.9). Muria Kudus University Accounting Journal. accessed on March 15, 2012.
Hartono, Jogiyanto. 2008. Information Systems Research Methodology. Yogyakarta: CV Andi Offset.
Hlaing, K.P. (2012). Organizational Architecture of Multinationals and Tax Aggressiveness. University of Waterloo. Canada.
Husain, T., & Sunardi, N. (2020). Firm's Value Prediction Based on Profitability Ratios and Dividend Policy. Finance & Economics Review, 2(2), 13-26.
idx.co.id.(2019,February7). Retrieved from History & Milestone: https://www.idx.co.id/tentang-bei/sejarah-dan-milestone/.
Indonesian Law No. 40 of 2007 article 74 on "Social and Environmental Responsibility".
Iskandar.2008. Educational and Social Research Methodology (Qualitative and Quantitative). Jakarta: Gaung Persada Press.
Kadim, A., Sunardi, N & Husain, T. (2020). The modeling firm's value based on financial ratios, intellectual capital and dividend policy.Accounting, 6(5), 859-870.
Lanis, R. and G. Richardson. (2012). Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis. J. Account. Public Policy, pp.86-108.
Lanis, R. And G. Richardson. 2013. "Corporate Social Responsibility and Tax Aggressiveness: a test of legitimacy theory". Accounting Auditing and Accountability Journal, Vol.26 No 1, pp.75-100.
Law Number 25 of 2007 concerning Capital Investment.
Law Number 40 of 2007 concerning Limited Liability Companies.
Law of the Republic of Indonesia No.28 (2007). General Provisions and Procedures for Taxation. Republic of Indonesia.
Luke Watson. 2011. Corporate Social Responsibility and Tax Aggressiveness: An Examination of Unrecognized Tax Benefits. The Pennsylvania State University.
Magrath, L., and Weld, L. G. (2002). Abusive Earnings Management and Early Warning Sign. The CPA Journal, 72 (8), 50-54.
Mardiasmo. (2016). Taxation Latest Edition. In Mardiasmo, Taxation Latest Edition. Yogyakarta: CV Andi Offset (Andi Publisher).
Michael, Rist. and Albert J, Pizzica. (2015). Financial Ratios for MBAs & Financial Managers 2.0. LLC, Penhagenco.
Ministry of Finance. (2018, January 2). This is the 2017 State Budget Performance Achievement.
Moeljadi. (2006). Financial Management Quantitative and Qualitative Approaches. 1st Edition. Bayumedia Publishing. Malang.
Nardi Sunardi Et Al (2020). Determinants of Debt Policy and Company’s Performance, International Journal of Economics and Business Administration Volume VIII Issue 4, 204-213
Novitasari, Shelly. 2017. The Effect of Earnings Management, Corporate Governance and Capital Intensity on Corporate Tax Aggressiveness. Journal. Riau University.
Nugraha, Novia Bani. 2015. Corporate Social Responsibility has a significant influence with a positive direction on Tax Aggressiveness. Thesis. Semarang Diponegoro University.
Octaviana, N. E. 2014. The Effect of Tax Aggressiveness on Corporate Social Responsibility; To test Legitimacy Theory. Semarang: Diponegoro University.
Pradnyadari, 2015. The Effect of Corporate Social Responsibility Disclosure on Corporate Tax Aggressiveness in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2011-2013. Diponegoro University.
Pradnyadari, Intan Ayu. 2015. The Effect of Corporate Social Responsibility Disclosure on Tax Aggressiveness. Semarang: Diponegoro University.
Purwanggono, Elang Anugrahendra. 2015. The Effect of Corporate Social Responsibility and Majority Ownership in Manufacturing Companies with Majority Ownership on Tax Aggressiveness (Empirical Study of Companies Listed on the Indonesia Stock Exchange in 2011-2013).
Purwanggono, Erlang and Abdul Rohman. 2015. Analysis of the Effect of Corporate Social Responsibility and Majority Ownership on Tax Aggressiveness. Diponegoro University Journal. Vol. 4. No. 2.
Putri, Lucy Tania Yolanda. 2014. The Effect of Liquidity, Earnings Management, Corporate Governance on Corporate Tax Aggressiveness. Article. Padang State University.
Rahman, Reza. 2009. Corporate Social Responsibility Between Theory and Reality. Jakarta: Buku Kita.
Rakhiemah, Aldilla Noor and Dian Agustia. 2009. The Effect of Environmental Performance on Corporate Social Responsibility (CSR) Disclosure and Financial Performance of Manufacturing Companies Listed on the Indonesia Stock Exchange. XII National Accounting Symposium, Palembang.
Richardson, Grant and Roman Lanis. 2007. Determinants of the Variability in Corporate effective Tax Rates and Tax Reform: Evidence from Australia. Journal of Accounting and Public Policy. 26 (2007) 689-704.
Rodriguez and Arias. 2012. Do Business Characteristics Determine an Effective Tax Rate. The Chinese Economy, 45 (6), 60-83.
Roychowdhury, Sugata. (2006). Earnings Management through Real Activities Manipulation. Journal of Accounting and Economic, 42, 335-370.
Rustiarini, Ni Wayan 2010. "The effect of corporate governance on the relationship between corporate social responsibility and firm value." XIII National Accounting Symposium, Purwokerto.
Sari, K.S., and Martani, Dwi. (2010). Ownership Characteristic, Corporate Governance, and Tax Aggressiveness. The 3rd Accounting and The 2nd Colloquium.
Sayekti, Y. and L. S. Wondabio. 2007. "The Effect of CSR Disclosure on Earning Response Coefficient". X National Accounting Symposium. Makassar, July 26-28.
Scott, William R. 1997. "Financial Accounting Theory, 2nd Edition, Canada Inc". Prentices Hall.
Siregar, R. and Widyawati, D. (2016). The Effect of Company Characteristics on Tax Avoidance in Manufacturing Companies on the IDX. Journal of Accounting Science and Research, Vol. 5, (No. 2), pp. 1-17.
Sri Sulistyanto. (2008). Earnings Management: Theory and Empirical Models. Jakarta: Grasindo
Suandy, E. (2011). Tax Planning. Jakarta: Salemba Empat.
Sujarweni, V. Wiratna (2016). Peel Through Accounting Research with SPSS. Yogyakarta: New Library Press.
Suyanto, Krisnata Dwi and Supramono. (2012). Liquidity, Leverage, Independent Commissioners, and Earnings Management Against Corporate Tax Aggressiveness. Journal of Finance and Banking. Vol. 16 No.2 May 2012, pp 167-177.
Syamsir Torang. 2012. Research Methods of Organizational Structure & Behavior. Bandung: Alfabeta.
Tax Avoidance. (2017, November 30). Retrieved November 20, 2018, from www.suara.com: https://www.suara.com/bisnis/2017/11/30/190456/penghindaran-pajak-capai-rp110-triliun
The government admits that the tax ratio has fallen in the last five years. (2017, October 30). Retrieved November 20, 2018, from www.republika.co.id: https://www.republika.co.id/berita/ekonomi/makro/17/10/30/oymwh3415-pemerintah-akui-rasio-pajak-turun-dalam-lima-tahun-terakhir.
Theories in the Disclosure of Corporate Social Responbility Banking Information By: Sri Rokhlinasari Faculty of Sharia and Islamic Economics IAIN Sheikh Nurjati Cirebon e-mail: srirokh@yahoo.co.id, 2016.
Thesis. Faculty of Economics and Business. Dipenogoro University: Semarang
Tiaras, Irvan and Wijaya, henryanto. 2015. Liquidity, Leverage¸ Earnings management, independent commissioners, and company size on corporate tax aggressiveness. Journal. Tarumanagara University Jakarta.
Tjaraka, Heu. 2015. The Effect of Managerial Ownership, Debt Policy, and Company Size on Tax Aggressiveness. Journal. Airlangga University.
Tuanakotta, Theodorus M. 2013. ISA Based Auditing (International Standards on Auditing). Jakarta: Salemba Empat.
wikipedia.org. (2019, February 7). Retrieved from LQ45 Index: https://id.wikipedia.org/wiki/Indeks_LQ45.
Yoehana, Maretta. 2013. Analysis of the Effect of Corporate Social Responsibility on Tax Aggressiveness. Thesis. Semarang: Diponegoro University.
Published
2022-12-01
How to Cite
Zulifah Susanty, & Anggun Putri Romadhina. (2022). The Effect Of Corporate Social Responsibility, Earnings Management And Company Size On Tax Agresivity (Empirical Study On Lq45 Index Companies Listed On The Indonesia Stock Exchange In 2013 - 2017). Indonesian Development of Economics and Administration Journal, 1(2), 169 -. Retrieved from https://www.ojs.ideanusa.com/index.php/idea/article/view/55
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