[ABSTRAK
Tesis ini bertujuan untuk meneliti pengaruh dikeluarkannya PP No. 93 Tahun 2010tentang insentif pajak atas pengeluaran CSR tertentu terhadap aktivitas CSR dantingkat tax avoidance perusahaan. Dengan menggunakan sampel perusahaanmanufaktur tahun 2008 hingga 2011, ditemukan bahwa terdapat peningkatan rata-rataaktivitas CSR antara tahun 2008 dan 2011. Namun berdasarkan hasil regresi,peningkatan aktivitas CSR tersebut bukan disebabkan oleh dikeluarkannya PP No. 93Tahun 2010. Selanjutnya, penelitian ini mendokumentasikan bahwa terdapatpenurunan rata-rata tingkat tax avoidance antara sebelum dan setelah dikeluarkannyaperaturan tersebut. Terakhir, penelitian ini membuktikan bahwa tingkat tax avoidancetidak mempengaruhi aktivitas CSR, dan PP No. 93 Tahun 2010 tidak mempengaruhihubungan tingkat tax avoidance dan aktivitas CSR. Dari hasil wawancara diperolehkesimpulan bahwa sebagian besar perusahaan tidak mengetahui adanya insentif pajakatas pengeluaran CSR tertentu. Dan aktivitas CSR perusahaan tidak didasarkan padaada-tidaknya insentif pajak atas pengeluaran CSR.
ABSTRACT
This study is aimed at investigating the effect of PP No. 93 Tahun 2010 about taxincentive for certain CSR expenditures, to CSR activities and tax avoidance. Usingsample data from manufacture industry 2008 to 2011, the results show that there issignificant enhancement in CSR activity between 2008 and 2011. But the incrementof CSR activity is not because of PP No. 93 Tahun 2010. There is reduction in taxavoidance 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, andPP No. 93 Tahun 2010 has no influence to the association between tax avoidance andCSR activity. From companies that we interviewed, we conclude that most of themdon?t know that there is a tax incentive for CSR expenditure. Thus, this regulation hasno effect to their CSR activity.;This study is aimed at investigating the effect of PP No. 93 Tahun 2010 about taxincentive for certain CSR expenditures, to CSR activities and tax avoidance. Usingsample data from manufacture industry 2008 to 2011, the results show that there issignificant enhancement in CSR activity between 2008 and 2011. But the incrementof CSR activity is not because of PP No. 93 Tahun 2010. There is reduction in taxavoidance 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, andPP No. 93 Tahun 2010 has no influence to the association between tax avoidance andCSR activity. From companies that we interviewed, we conclude that most of themdon?t know that there is a tax incentive for CSR expenditure. Thus, this regulation hasno effect to their CSR activity., This study is aimed at investigating the effect of PP No. 93 Tahun 2010 about taxincentive for certain CSR expenditures, to CSR activities and tax avoidance. Usingsample data from manufacture industry 2008 to 2011, the results show that there issignificant enhancement in CSR activity between 2008 and 2011. But the incrementof CSR activity is not because of PP No. 93 Tahun 2010. There is reduction in taxavoidance 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, andPP No. 93 Tahun 2010 has no influence to the association between tax avoidance andCSR activity. From companies that we interviewed, we conclude that most of themdon?t know that there is a tax incentive for CSR expenditure. Thus, this regulation hasno effect to their CSR activity.] |
T42538-Wira Vidia.pdf :: Unduh