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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Prosiding PESAT Journal of Economics, Business, & Accountancy Ventura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kajian Akuntansi Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Akuntansi dan Bisnis The Indonesian Journal of Accounting Research Coopetition : Jurnal Ilmiah Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Economics and Business UBS Jurnal Manajemen Bisnis dan Keuangan Accounting and Finance Studies Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Manado (JAIM) IIJSE Jurnal Akuntansi E-JURNAL AKUNTANSI
Dwi Martani
Fakultas Ekonomi Dan Bisnis, Universitas Indonesia Jl. Dr. Sumitro Djojohadikusumo (Lkr. Kampus Raya)), Depok
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

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Journal : Journal of Economics, Business,

 1 
The effect of corporate social responsibility disclosure and corporate governance on aggressive tax action Adiputra, I Made Pradana; Martani, Dwi; Martadinata, I Putu Hendra
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1295

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure and corporate governance on aggressive tax action. This study analyzes corporate social responsibility disclosure based on Global Reporting Initiative (GRI), corporate governance analysis using ASEAN Corporate Governance Scorecard and measurement of aggressive tax action by using abnormal book tax difference (ABTD). It was conducted using secondary data in the form of annual reports and financial statements of companies listed on the Indonesia Stock Exchange in 2012- 2014. Sampling was done by purposive sampling, with nonprobability method. The sample was determined based on companies disclosing corporate social responsibility in accordance with content analysis on GRI4. The data were analyzed using regression analysis for testing the research model. It shows that the disclosure of corporate social responsibility negatively affects aggressive tax action. It also shows that corporate governance through corporate boards can reduce aggressive tax action, while the audit committee and internal audit have small effect on the tendency of aggressive tax action. This means the government can strengthen and enforce policies related to social responsibility and corporate governance to prevent tax aggressive behavior by companies.
The effect of corporate social responsibility disclosure and corporate governance on aggressive tax action Adiputra, I Made Pradana; Martani, Dwi; Martadinata, I Putu Hendra
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1295

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure and corporate governance on aggressive tax action. This study analyzes corporate social responsibility disclosure based on Global Reporting Initiative (GRI), corporate governance analysis using ASEAN Corporate Governance Scorecard and measurement of aggressive tax action by using abnormal book tax difference (ABTD). It was conducted using secondary data in the form of annual reports and financial statements of companies listed on the Indonesia Stock Exchange in 2012- 2014. Sampling was done by purposive sampling, with nonprobability method. The sample was determined based on companies disclosing corporate social responsibility in accordance with content analysis on GRI4. The data were analyzed using regression analysis for testing the research model. It shows that the disclosure of corporate social responsibility negatively affects aggressive tax action. It also shows that corporate governance through corporate boards can reduce aggressive tax action, while the audit committee and internal audit have small effect on the tendency of aggressive tax action. This means the government can strengthen and enforce policies related to social responsibility and corporate governance to prevent tax aggressive behavior by companies.
Co-Authors A.A. Ketut Agung Cahyawan W Agusmansyah Agusmansyah Amrullah, Ahmad Fauzi Anindhita, Anggara A. Anindhita, Anggara A. Arya Marantika Azolla Degita Azis Boris Satriyo Utomo Debby Fitriasari Dian Pratiwi Etika Karyani Fitriany Fitriany, Fitriany Grace Talenta Hutagalung Gratia Mastauly Situmorang Hashfi, Muhammad Hammam Al Hilda Rosietta, Hilda I Made Pradana Adiputra I Putu Hendra Martadinata . Ilha Refyal Mandisa, Ayub Marganingsih, Arywarti Marganingsih, Arywarti Muammar Khadafi Nurgiyanti Nurgiyanti Nurul Ainuzzahrah Oktavia Oktavia Oktaviani, Intan Herlina Oktaviani, Intan Herlina Persada, Aulia Eka Persada, Aulia Eka Purba, Efri Elsridayani Purwa Wicaksono, Swara Aldy Rachmawati, Nurul Aisyah Rahfiani Khairurizka Ramadhan, Alif Indra Sidharta Utama Stellaria Dyah Prametisiwi Sugiarto, Tri Tb. M. Yusuf Khudri Teguh I. Maulana Willi Williyanto Zulma, Gandy Wahyu Maulana