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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Arles P. Ompusunggu
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Economics, Econometrics & Finance

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN INSENTIF PAJAK SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI) Kholid Hidayat; Arles P. Ompusunggu; H. Suratno H. Suratno
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 2 (2016): Vol 2, No 2 (2016)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (776.238 KB) | DOI: 10.34204/jiafe.v2i2.543

Abstract

This study is aimed to examine the effect of Corporate Social Responsibility (CSR) to tax aggresiveness with tax incentive as a moderator. The study population used was the mining companies listed in Indonesia Stock Exchange with sample consisted of 34 companies which were obtained by purposive sampling method between 2011 and 2015. This study used CSR (as independent variable), tax aggressiveness (as dependent variable) and tax incentive (as moderating variable). To control the effect of CSR to tax aggressiveness, this study used variable controls namely leverage, size, Return On Assets (ROA), capital intensity and inventory intensity. While dependent variable, tax aggressiveness, was measured by using a proxy: Effective Tax Rate (ETR). CSR has been carried out by using Corporate Social Responsibility Index (CSRI) and data analysis technique has been done by using Moderated Regression Analysis (MRA). In addition the data was processed by using SPSS 22. The result showed that CSR has negative influence to tax agressiveness. The higher the level of corporations CSR disclosure, the lower is the level of tax aggressiveness.Tax incentives was proven and capable to strenghthen the relation between CSR and tax aggressivenes. CSR simultantly tested with the control variables showed similar result. It has negative influence.The higher the level of corporations CSR disclosure, the lower is the level of tax aggressiveness.Keywords: CSR, Tax Aggressivenes, Tax Incentives
Kinerja Keuangan dan Faktor Ekonomi Makro sebagai Penentu Return Saham Perusahaan pada Jakarta Islamic Index Ressy Thusda Permala; Arles P. Ompusunggu
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 4 No 01 (2017)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1384.626 KB) | DOI: 10.35838/jrap.2017.004.01.6

Abstract

ABSTRACT The purpose of this study is to analyze the effect of return on investment, earnings per share, interest rate, exchange rate, inflation and gross domestic product on stock returns in Indonesia Stock Exchange. The sample used were 9 issuers registered in the Jakarta Islamic Index during the period of 2008- 2014. The analysis was done by multiple regression test. The results showed that the exchange rate and the gross domestic product had a significant effect on stock return, while return on investment, earnings per share, interest rate, and inflation had no effect. Based on the results of research macroeconomic factors determining stock returns on samples tested are the exchange rate and gross domestic product, but interest rates and inflation have no effect. The same is true in earnings per share and operational performance also does not affect stock returns. ABSTRAK Tujuan penelitian ini adalah untuk menganalisis pengaruh return on investment, earning per share, suku bunga, kurs, inflasi dan product domestic bruto terhadap return saham di Bursa Efek Indonesia. Sampel yang digunakan sebanyak 9 emiten yang terdaftar dalam Jakarta Islamic Index selama periode 2008-2014. Analisis dilakukan dengan uji regresi berganda. Hasil penelitian menunjukkan bahwa kurs dan product domestic bruto berpengaruh signifikan terhadap return saham, sedangkan return on investment, earning per share, suku bunga, dan inflasi tidak berpengaruh. Berdasarkan hasil penelitian faktor ekonomi makro penentu return saham pada sampel yang diuji adalah kurs dan product domestic bruto, tetapi suku bunga dan inflasi tidak berpengaruh. Hal yang sama terbukti pada laba per saham dan kinerja operasional juga tidak mempengaruhi return saham. JEL Classification: E44, L16
Co-Authors H. Suratno H. Suratno Kholid Hidayat Ressy Thusda Permala