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ABSTRAKTesis ini bertujuan untuk meneliti pengaruh dikeluarkannya PP No. 93 Tahun 2010
tentang insentif pajak atas pengeluaran CSR tertentu terhadap aktivitas CSR dan
tingkat tax avoidance perusahaan. Dengan menggunakan sampel perusahaan
manufaktur tahun 2008 hingga 2011, ditemukan bahwa terdapat peningkatan rata-rata
aktivitas CSR antara tahun 2008 dan 2011. Namun berdasarkan hasil regresi,
peningkatan aktivitas CSR tersebut bukan disebabkan oleh dikeluarkannya PP No. 93
Tahun 2010. Selanjutnya, penelitian ini mendokumentasikan bahwa terdapat
penurunan rata-rata tingkat tax avoidance antara sebelum dan setelah dikeluarkannya
peraturan tersebut. Terakhir, penelitian ini membuktikan bahwa tingkat tax avoidance
tidak mempengaruhi aktivitas CSR, dan PP No. 93 Tahun 2010 tidak mempengaruhi
hubungan tingkat tax avoidance dan aktivitas CSR. Dari hasil wawancara diperoleh
kesimpulan bahwa sebagian besar perusahaan tidak mengetahui adanya insentif pajak
atas pengeluaran CSR tertentu. Dan aktivitas CSR perusahaan tidak didasarkan pada
ada-tidaknya insentif pajak atas pengeluaran CSR.
ABSTRACTThis study is aimed at investigating the effect of PP No. 93 Tahun 2010 about tax
incentive for certain CSR expenditures, to CSR activities and tax avoidance. Using
sample data from manufacture industry 2008 to 2011, the results show that there is
significant enhancement in CSR activity between 2008 and 2011. But the increment
of CSR activity is not because of PP No. 93 Tahun 2010. There is reduction in tax
avoidance level between before and after the publishment of PP No. 93 Tahun 2010.
We also find that there is no association between tax avoidance and CSR activity, and
PP No. 93 Tahun 2010 has no influence to the association between tax avoidance and
CSR activity. From companies that we interviewed, we conclude that most of them
don?t know that there is a tax incentive for CSR expenditure. Thus, this regulation has
no effect to their CSR activity.;This study is aimed at investigating the effect of PP No. 93 Tahun 2010 about tax
incentive for certain CSR expenditures, to CSR activities and tax avoidance. Using
sample data from manufacture industry 2008 to 2011, the results show that there is
significant enhancement in CSR activity between 2008 and 2011. But the increment
of CSR activity is not because of PP No. 93 Tahun 2010. There is reduction in tax
avoidance level between before and after the publishment of PP No. 93 Tahun 2010.
We also find that there is no association between tax avoidance and CSR activity, and
PP No. 93 Tahun 2010 has no influence to the association between tax avoidance and
CSR activity. From companies that we interviewed, we conclude that most of them
don?t know that there is a tax incentive for CSR expenditure. Thus, this regulation has
no effect to their CSR activity., This study is aimed at investigating the effect of PP No. 93 Tahun 2010 about tax
incentive for certain CSR expenditures, to CSR activities and tax avoidance. Using
sample data from manufacture industry 2008 to 2011, the results show that there is
significant enhancement in CSR activity between 2008 and 2011. But the increment
of CSR activity is not because of PP No. 93 Tahun 2010. There is reduction in tax
avoidance level between before and after the publishment of PP No. 93 Tahun 2010.
We also find that there is no association between tax avoidance and CSR activity, and
PP No. 93 Tahun 2010 has no influence to the association between tax avoidance and
CSR activity. From companies that we interviewed, we conclude that most of them
don?t know that there is a tax incentive for CSR expenditure. Thus, this regulation has
no effect to their CSR activity.]
T42538-Wira Vidia.pdf :: Unduh