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All Journal Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Journal of Accounting and Investment Binus Business Review E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) SAR (Soedirman Accounting Review): Journal of Accounting and Business AFRE Accounting Financial Review Jurnal Ilmiah Wahana Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Scientific Journal of Reflection : Economic, Accounting, Management and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi GEMA EKONOMI JISIP: Jurnal Ilmu Sosial dan Pendidikan International Journal of Islamic Business and Economics (IJIBEC) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Administrasi dan Manajemen Jurnal Ilmiah Akuntansi Manajemen Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Sekretari Universitas Pamulang BALANCE Jurnal Akuntansi dan Bisnis Gema Wiralodra Jurnal Riset Terapan Akuntansi Performance : Jurnal Bisnis dan Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Investasi Jurnal Riset Akuntansi Politala JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Abdi Insani Enrichment : Journal of Management Jurnal Aisyah : Jurnal Ilmu Kesehatan JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Journal La Bisecoman Interdisciplinary Social Studies Jurnal Impresi Indonesia Journal of Social Research Golden Ratio of Finance Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomika Dan Bisnis Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains Journal Research of Social Science, Economics, and Management Indonesian Research Journal on Education Hexagon IIJSE Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Pendidikan Indonesia Amerta
Agus Munandar, Agus
Program Studi Akuntansi Universitas 17 Agustus 1945 Jakarta
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Journal : Binus Business Review

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The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable Fitri, Riza Aulia; Munandar, Agus
Binus Business Review Vol 9, No 1 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i1.3672

Abstract

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.
Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies Oktaviyani, Rusna; Munandar, Agus
Binus Business Review Vol 8, No 3 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i3.3622

Abstract

This research aimed to examine the effect of solvency, sales growth, and institutional ownership towards tax avoidance with profitability as a moderating variable. The sample was real estate and property companies listed on the Indonesia Stock Exchange in 2011-2015. The sample was selected using purposive sampling method to get sample about 31 companies. The data used moderated regression analysis. The results indicate that the solvency has significant and positive effect on tax avoidance. Meanwhile, sales growth and institutional ownership do not affect tax avoidance. Then, profitability can moderate the relationship between institutional ownership and tax avoidance.
Co-Authors Abdul Ghafar Ismail Adhikara, Muhammad Fachruddin Arrozi Ahad, Suci Ramadhanti Ahmad Fajri Akbar, Rizky Amin, Rashidi Andriyanto, Irwin Angelia Angelia Anjani, Dito Fatria Antasti, Erico Anugrah, Faisal Anwar, Ardian Aprianti, Indah Arifin, Muhammad Rais Ariza, Dani Artia, Wa Ode Tri Astuti, Melinda Asyari, Asyari Aulia, Aisa B, Dea Ockta Bernando Sirait, Rio Bija, Riartri Nanda Budi Wibowo Chusanudin, Achmad Dawam, Yanuar Pribadi Delang, Teresa Ona Dewi Kurniawati Diana, Wahyu Didik Sugiyanto Djumiyati, Dewi Edi Hamdi Eka Bertuah Elis, Elis Elisabeth Angelina Esye, Yendi Fajri Ilham, Dika Fatihurrahman, Muhammad Hilmi Firdaus Fitri, Riza Aulia G, Andhika Maula Gaus, Muh Hadibowono, Satrio Haryanto Haryanto Hayatuzzahra, Sayidatina Husnul Fiqri, Ahmad Indradewa, Rhian Janah, Niftahul Jihad, Muhammad Jolia Salia, Popi Kadlina Kadlina, Kadlina Kamila, Nurul Kartika Dewi Djunaedi, Mira Khasanah, Fitriyani Korat, Chevri Kriswanto, Reynaldi Kurniawan, Muhammad Aditya Latifah, Cindy Longa, Erna Lutfitasari, Mayang M. Haris Magdalena, Angelien Mara, Uli Lasdao Maratis, Jerry MARIA BINTANG Maryanti, C Susi Maulana, Rizkian Mohammad Soleh Nurzaman Monica, Novia Chris Muflihah, Dewi Mulyawati, Anugrana Musdiana Mayang Putri, Elly Naibaho, Santy Berliana Ningrum, Ira Sita Nofrohu Retongga Nurbaety Nurdiniah, Dade Nursyamsu, Uus Nur’Afiah, Luthfin Okchatamsi, Dian Oktaviyani, Rusna Pharmasetiawan, Garin Putra, Samuel Niko Putra, Wili Rahma Putri Wijaya, Nurhikmah Putri, Elly Musdiana Mayang Putri, Rizki Sari Eka Putri, Yessica Mega Qolyubi, Ahmad Rahaju, Sri Mumpuni Ngesti Rahma Putra, Wili Ramadhan, Ilfan Prabu Rasikha, Alya Resca, Yuliana Restuwangi, Reginda Sri Rizaldi, Fredy Rizki, Tri Rohayati, Eneng Rosmina Rosmina Royhisar Martahan Simanungkalit Rukmana, Rendra S, Lina Marlina Sabdotomo, Azamu Said, Lola Luviana Said, Lola Luviana Samsun, Samsun Sandy Sandy Sapto Jumono Sihaloho, Saut Wolker Sihono, Agus Siswantoro, Dodik Sita Ningrum, Ira Sopianti, Yusi Sri Nurhayati Suharna, Jaka Sulim, Dewi Siswanti Sunjaya, Robi Suwongso, Imanuel Syamtori, Stanley Syauqina, Aisha Humayro Talaohu, Alma Posyalam Tantri Yanuar Rahmat Syah Tjahjadi, Effendi Triyana, Eva Tya Sani Uci Sulandari Wahyuni, Cantika Wawan Darmawan Wijaya, Suryanto Winnugroho Wiratman, Manfaluthy Hakim, Tiara Aninditha, Aru W. Sudoyo, Joedo Prihartono Wirdiansyah, R. Dian Y, Alia Dwi Yuni Astuti Yusup Setiawan, Yusup