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All Journal Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Bisnis Syntax Idea JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Ekonomi Journal of Innovation Research and Knowledge JURNAL PENGABDIAN MASYARAKAT AKADEMISI Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Akademik Pengabdian Masyarakat Jurnal Akademi Akuntansi Indonesia Padang Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu JIMEK ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Amnesty: Jurnal Riset Perpajakan
Ni Putu Budiadnyani
Universitas Pendidikan Nasional
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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The Influence of Tax Aggressiveness, Audit Committee, and Capital Structure on Corporate Social Responsibility Disclosure in Food and Beverage Companies Listed on the IDX Ni Made Ari Puspita Dewi; Ni Putu Budiadnyani; Kadek Wulandari Laksmi P; Putu Pande R. Aprilyani Dewi
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the influence of tax aggressiveness, audit committee, and capital structure on corporate social responsibility (CSR) disclosure in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Using a purposive sampling technique, 192 firm-year observations were selected based on specific criteria. The study employed secondary data and was analyzed using the Statistical Product and Service Solutions (SPSS) software. The results of the multiple linear regression analysis show that tax aggressiveness and audit committee positively and significantly influence CSR disclosure. In contrast, capital structure has a negative and significant effect. These findings suggest that firms engaging in higher levels of tax aggressiveness may simultaneously enhance CSR disclosure, potentially as a reputational management strategy. Moreover, the presence of a stronger audit committee is associated with better CSR practices, indicating its critical role in governance and transparency. Conversely, firms with higher debt levels tend to disclose less CSR information, possibly due to financial constraints or strategic considerations. This study contributes to the literature by providing empirical evidence on the relationship between financial and governance factors and CSR practices within the Indonesian food and beverage industry context.
When Financing and Tax Strategies Shape Corporate Responsibility: Examining the Effects of Capital Structure and Tax Avoidance on CSR Implementation Ni Putu Budiadnyani; Ketut Tanti Kustina
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/z3dcwx93

Abstract

This study examines the interconnected effects of capital structure and tax avoidance on corporate social responsibility (CSR) implementation among food and beverage companies listed on the Indonesia Stock Exchange from 2021 to 2023. While corporate financing decisions and tax strategies are often viewed as mechanisms that shape resource allocation and managerial priorities, their influence on CSR engagement remains empirically contested. Using purposive sampling, the research analyzes firms that consistently published financial reports and used the Rupiah as their reporting currency during the observation period. Capital structure is measured through the debt-to-equity ratio, tax avoidance is assessed using the Cash Effective Tax Rate, and CSR implementation is evaluated using aggregated environmental, social, and governance (ESG) scores. Multiple regression analysis reveals that neither tax avoidance nor capital structure exerts a significant effect on CSR implementation. These findings diverge from prevailing theoretical expectations grounded in agency theory, trade-off theory, and compliance theory, which suggest that aggressive tax strategies or high leverage could undermine a firm’s commitment to socially responsible practices. The results indicate the possibility of moderating or mediating influences such as political connections, managerial ethics, governance quality, or investment opportunities that may weaken the direct relationship between financial strategies and CSR outcomes. The study contributes to the growing discourse on corporate responsibility by highlighting the need for more nuanced models that integrate ethical, organizational, and institutional factors when evaluating how firms balance financial decisions with their social obligations.
INOVASI SUSU SEGAR MENJADI ES KRIM BUAH: INOVASI DAN PEMBERDAYAAN KOMUNITAS I Gede Arta Jaya Wididana; Ni Putu Budiadnyani
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 2 No. 3 (2024): Juli : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v2i3.850

Abstract

This community service project aims to empower young entrepreneurs from the Entrepreneurship SME of Universitas Pendidikan Nasional in developing fruit-flavored ice cream made from fresh milk. Through stages of preparation, implementation, and monitoring, this activity provides training on raw material selection, production techniques, branding, financial management, and digital marketing. Results show that participants gained knowledge and skills to professionally manage an ice cream business, focusing on product innovation and sustainability. This initiative has the potential to boost the local economy and promote sustainable business practices.
Co-Authors Ayu Pramita Indraswari, I Gusti Agung Azizah, Wafid Dhea Fitrisia Frinabila , Anastasya Gine Das Prena I G A A Pramita Indraswari I G A A Pramita Indraswari I G A N Alit Sumantri I G A N Alit Sumantri I G. A. Desy Arlita I G. A. N Alit Sumantri I Gede Arta Jaya Wididana I Gede Joni Supriawan I Gusti AAP Indraswari I Gusti Agung Ayu Pramita Indraswari I Gusti Agung Ayu Pramita Indraswari I Kadek Dida Ari Saputra I Nyoman Sunarta Indraswari, I Gusti Agung Ayu Pramita Kadek Nanda Patricia Ketut Tanti Kustina Kleff, Ayu Agnes Laksmi, Kadek Wulandari Maria Paschalia Apriliani Mini Citra Wati, Mang Ni Kadek Sandya Grahita Ni Made Ari Puspita Dewi Ni Putu Eva Yuni Poniari Pramita Indraswari, I G A A Prawitasari, Putu Putri Putri, Ni Putu Pradnya Sugiantari Putu Pande R. Aprilyani Dewi Putu Pande R. Aprilyani Dewi Putu PRA Dewi Putu Putri Prawitasari Putu Putri Prawitasari Putu Sri Arta Jaya Kusuma Santika, Kadek Sinta Sumantri, I G A N Alit