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All Journal Jurnal Pengabdian Magister Pendidikan IPA E-JURNAL AKUNTANSI
Ery Setiawan
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Economics, Econometrics & Finance Education

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Journal : E-JURNAL AKUNTANSI

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Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Profitabilitas sebagai Variabel Moderasi Ni Wayan Ristiari Jananti; Ery Setiawan
E-Jurnal Akuntansi Vol 24 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v24.i01.p07

Abstract

Suatu perusahaan memiliki tanggung jawab sosial dan lingkungan dalam memperoleh keuntungan. Corporate social responsibility (CSR) merupakan komitmen perusahaan untuk bertanggung jawab pada dampak operasi perusahaan dalam dimensi sosial, ekonomi serta lingkungan. Tinggi rendahnya pengungkapan CSR suatu perusahaan dapat dipengaruhi oleh agresivitas pajak dan profitabilitas. Penelitian ini bertujuan untuk mengetahui pengaruh agresivitas pajak pada CSR serta untuk mengetahui apakah profitabilitas memoderasi pengaruh agresivitas pajak pada CSR. Penelitian ini berfokus pada sektor property dan real estate di Bursa Efek Indonesia. Metode penentuan sampel yang digunakan yaitu non probability sampling dengan teknik purposive sampling. Pengumpulan data menggunakan metode observasi non participant. Teknik analisis data yang digunakan yaitu uji Moderated Regression Analysis (MRA). “Hasil penelitian menunjukkan bahwa agresivitas pajak berpengaruh positif pada CSR serta profitabilitas mampu memoderasi pengaruh agresivitas pajak pada CSR.” Implikasi penelitian, secara teoritis membuktikan teori legitimasi dalam konteks agresivitas pajak dan secara praktis diharapkan memberikan kontribusi positif bagi pihak terkait. Kata kunci: corporate social responsibility, agresivitas pajak, profitabilitas.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA DENPASAR TAHUN 2009-2013 Dian Damaiyanti; Ery Setiawan
E-Jurnal Akuntansi Vol 9 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Taxation sector contributes significantly to the revenue of a State government. Tax revenue is revenue that can be relied upon as financing development, especially the development of local government. Land and Building Tax continues to increase along with the increase of economic growth as well as ownership of the land and/or buildings, especially in the city of Denpasar. The purpose of this study was to examine the effectiveness and contribution of land and building tax receipt to the original income Denpasar in 2009-2013. By using quantitative analysis techniques, the results showed that the effectiveness of land and building tax receipts in 2009-2013 is very effective with an average of over 100 per cent, which is 121.42 percent. Contribution of land and building tax receipt to the original income shows less results with an average below 50 percent, which is 18.62 percent.
Co-Authors Agus Soroso Anid Supriyadi Budianto, Muh Bagus Desi Widiyanti Dewandha Mas Agastya Dian Damaiyanti Eko Pradjoko Fera Fitri Salsabila Hasim Humairoh Saidah I Dewa Gede Jaya Negara I Wayan Yasa IDG Jaya Negara Karyawan, I Dewa Made Alit Ni Wayan Ristiari Jananti Nufalia Hidayati Rohani Salehudin