Hasil Pencarian  ::  Simpan CSV :: Kembali

"ABSTRAK The obligation of corporate social responsibility disclosure is growing up from Indonesian ordinance UU No. 40 Year 2007 as required for listed companies for philantrophy and as part of legitimacy act. Based on the requirements, this research conducted to determines empirically the hypothesis of factors that affect disclosure for companies listed in Stock Exchange in 2014 and 2015 using framework GRI G4 as disclosure measurement. The quantitative findings, using regression analysis test and data compliance in model classic assumption test for 22 listed company member of sustainability reporting, showed current ratio, debt to equity, size, institutional ownership and age have significant effects."

"Skripsi ini merupakan penelitian yang membahas hubungan pengungkapan Corporate Social Responsibility dengan tingkat penghindaran pajak yang dilakukan oleh perusahaan di Indonesia. Penelitian ini bersifat kuantitatif dengan menggunakan 54 perusahaan yang terdaftar di BEI pada tahun 2013-2016 sebagai sampel penelitian. Hasil regresi data panel dalam penelitian ini membuktikan bahwa terdapat hubungan yang signifikan antara pengungkapan CSR dengan tingkat penghindaran pajak yang dilakukan oleh perusahaan. Dimana hubungan antara pengungkapan CSR dengan tingkat penghindaran pajak perusahaan bersifat positif. Penelitian ini diharapkan mampu memberi kontribusi kepada pemerintah, khususnya aparatur perpajakan dalam meningkatkan pengawasan untuk mencegah hilangnya potensi penerimaan pajak negara.

---

This thesis is a study that discuss the association of Corporate Social Responsibility with the level of company tax avoidance in Indonesia. This is a quantitative study with 54 companies listed in Indonesia Stock Exchange IDX from 2013 to 2016 as samples.

The regression result of the panel data show that there is a significant association between CSR disclosure with the level of company tax avoidance. The association between the CSR disclosure with the level of company tax avoidance is a positive association.

This research is expected to be able to contribute to the government, especially the tax apparatus in increasing supervision to prevent loss of potential state tax revenue."

"Penelitian ini dilakukan untuk mengetahui adanya hubungan antara kegiatan Corpoare Social Responsibility dengan kinerja keuangan perusahaan yang masuk dalam indeks LQ45. Nilai CSR berdasarkan ESG score yang telah disediakan oleh Thomson Reuters dan kinerja keuangan berdasarkan ROA,ROE, dan Tobins Q. Penggunakan ESG scoredilakukan karena ESG scoremencerminkan kegiatan CSR perusahaandan masih sedikit penelitian tentang CSR di Indonesia yang menggunakan ESG score. Pada penelitian ini ditemukan adanya hubungan yang positif dan signifikan antara CSR dengan ROA dan ROE pada perusahaan LQ45 industri sensitifdimana hasil ini sesuai dengan penelitian yang telah dilakukan oleh Lee dan Park (2009) serta Yang dan Baasandorj (2017). Namun pada indutri yang tidak sensitif ditemukan hubungan yang negatif antara CSR dengan ROE.

---

The purpose of this paper is to study the relationship between CSR and corporate financial performance in Indonesiawhich are listed in the LQ45 index. In this study we used ESG scorethat has been provided by Thomson Reuters to value CSR activities of a firm. In this study, ROA, ROE, and Tobins Q used to determine the financial performance. We used ESG scorebecause there is few study in Indonesia that used ESG score to determine CSR. This study found that there is a significantly positive relationship between CSR and financial performance (ROA and ROE) in Index LQ45 with sensitive industries. These findings has a same result with Lee and Park (2009) and Yang and Baasandorj (2017) but in non-sensitive industries this study found that there is; negative relationship between CSR and ROE."

"Penelitian ini mencari bukti mengenai besarnya rata-rata biaya CSR yang dikeluarkan oleh perusahaan yang terdaftar di Bursa Efek Indonesia dan besarnya biaya CSR yang dibebankan sesuai dengan peraturan perpajakan yang berlaku. Selain itu, penelitian ini juga membahas mengenai hubungan antara praktek CSR yang dilakukan perusahaan terkait dengan praktek penghindaran pajak (tax avoidance). Penelitian ini mengumpulkan data sekunder dengan teknik dokumentasi. Sampel yang diambil dalam penelitian terdiri dari 82 perusahaan yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2010 - 2012. Hasil penelitian menunjukkan bahwa pengungkapan CSR berpengaruh negatif terhadap penghindaran pajak (tax avoidance). Selain itu, jika dikaitkan dengan Peraturan Pemerintah No. 93 tahun 2010, didapatkan gambaran bahwa perusahaan tetap melakukan kegiatan CSR walaupun perusahaan mengalami kerugian fiskal pada tahun sebelumnya.

---

This study looked for evidence of the average cost of CSR that spent by the companies listed in the Indonesia Stock Exchange and the amount of CSR cost that charged according to the prevailing tax regulations. Besides, the focus of this study is to review the relationship of CSR activities according to tax avoidance. This study used secondary data with documentation techniques. The sample of this study consisted of 82 companies listed in the Indonesia Stock Exchange during 2010-2012.

The results showed that CSR disclosure has a negative effect to tax avoidance. In addition, according to Government Regulations No. 93 of 2010, this study showed that companies still do the CSR activities eventhough they suffer of fiscal loss in the previous year."

"Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh ukuran dewan komisaris, ukuran dewan direksi, ukuran komite audit, pengungkapan corporate social responsibility, ukuran perusahaan terhadap tindakan pajak agresif. Obyek penelitian yang digunakan adalah perusahaan manufaktur yang terdaftar di bursa efek Indonesia pada tahun 2012-2014. Analisis dalam penelitian ini menggunakan regresi linier. Hasil dari penelitian ini adalah ukuran dewan komisaris, dan ukuran perusahaan berpengaruh positif signifikan terhadap tindakan pajak agresif, ukuran dewan direksi, ukuran komite audit, pengungkapan corporate social responsibility tidak berpengaruh terhadap tindakan pajak agresif.

---

This study aims to provide empirical evidence of the effect of board of commissioners size, board of directors size, audit comittees size, corporate social responsibility disclosure, firms size, on tax aggressiveness. The object of this research is manufacturing companies listed in Indonesia stock exchange in the period 2012 until 2014. Analysis tools in this research was linear regression. The result of this research are, board of commissioners size, dan firms size positively and significantly influenced tax aggressiveness, whereas board of directors size, audit committees size, corporate social responsibility disclosure did not significantly influence tax aggressiveness."

"The purpose of this paper is to determine the direct influence of the mechanism of good corporate governance (GCG) and corporate social responsibility (CSR) on financial performance as well as through earnings management as a mediating variable. The data used in this research are secondary data involving 115 companies listed on the Indonesian Stock Exchange for the period of 2014. The data used in this study are analyzed using partial least square and carried out with the help of SmartPLS 2.0 software. The results show that the mechanism of GCG doesnt has effect on earnings management, CSR has a negative effect on earnings management, mechanism of GCG has a positive effect on financial performance, but CSR and earnings management dont have effect on financial performance. The results also show earnings management cannot be a mediation between GCG mechanisms and financial performance or CSR and financial performance."

"Penelitian ini bertujuan untuk mengetahui mengetahui pengaruh penghindaran pajak terhadap nilai perusahaan dengan memasukkan peranan variabel moderasi tanggung jawab sosial dan tata kelola perusahaan. Sampel penelitian ini adalah 101 observasi perusahaan manufaktur tahun 2011 yang terdaftar di Bursa Efek Indonesia. Analisis regresi berganda digunakan untuk menguji hipotesis dalam penelitian ini. Hasil penelitian menunjukkan bahwa kinerja tanggung jawab sosial berpengaruh terhadap nilai perusahaan sedangkan penghindaran pajak dan tata kelola perusahaan tidak berpengaruh. Sedangkan, kinerja tanggung jawab sosial dan tata kelola perusahaan sebagai variabel pemoderasi antara hubungan penghindaran pajak terhadap nilai perusahaan tidak dapat memoderasi kedua hubungan tersebut.

---

The objective of this study is to find out the impact of corporate social responsibility performance, corporate governance and tax avoidance in firm value. And the impact of tax avoidance toward firm value with corporate social responsibility performance and corporate governance as moderating variable. Sample of this study consist of 101 observation from manufacturing companies listed in Indonesian Stock Exchange. Multiple regression analysis was used to test the hyphotesis in this research.

The result of this study shows corporate social responsibility performance has positive effect toward firm value, tax avoidance and corporate governance has no effect. And at the same time, performace corporate social responsibility and corporate governance as moderating variable in relationship between tax avoidance and firm value can?t moderate between that relationship."