EFFECTS OF COMPANY CHARACTERISTICS AND CORPORATE SOCIAL RESPONBILITY EXPOSURE ON TAX AGRESSIVITY

Bimo Satryo Nugrohudi, Dr. Erwin Saraswati, Ak., CPMA, CSRS and Dr. Drs. Roekhudin, M.Si., Ak

Abstract:

This study aims to examine effects of Corporate Characteristics and Exposure of Corporate Social Responsibility on tax agressivity . The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 period. The sampling is collected purposively as many as 30 manufacturing companies in 2016-2018 period. Variables used are size, leverage, ROA (Return of Assets), Good Corporate Governance and Corporate Social Responsibility as independent variables. While corporate tax avoidance is measured using ETR (Effective Tax Rates) as the dependent variable. The analytical tool used in this study is multiple regression analysis to examine the effects of independent variables towards dependent variable. The results showed that size, leverage, and ROA (Return of Assets) actually affect the tax agressivity . Whereas GCG (Good Corporate Governance) and CSR (Corporate Social Responsibility) variables have no effect on tax agressivity.

 

Keywords: company characteristics, size, leverage, ROA, GCG, CSR, ETR

Full Text: PDF

Posted in IJHRSS.