Corporate Tax Aggressiveness Influenced by CSR and Financial Ratios

Tiolina Evi, Fajar Sasongko
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Abstract

The purpose of this study is to investigate and analyze the relationship between corporate social responsibility, leverage, and company size and tax aggressiveness. Using the GRI-4 indicator with 91 items, the research examines corporate social responsibility as an independent variable. The debt-to-asset ratio is used to evaluate leverage, whereas the natural logarithm of total assets is utilized to evaluate the magnitude of a company. In this study, the dependent variable is tax aggressiveness, as measured by the Effective Tax Ratio (ETR). The annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 were analyzed for this study. Types of research this is quantitative research. The sample selection procedure utilized a method of purposive sampling, yielding a total sample population of 157 businesses. However, only 54 businesses fulfilled the inclusion requirements for the study. The collected data was analyzed using version 26 of the SPSS software. According to the study's findings, corporate social responsibility has a substantial effect on tax aggressiveness. The study found no positive or statistically significant effects of leverage or company size on tax aggressiveness.
企业社会责任和财务比率对企业税收侵略性的影响
本研究的目的是调查和分析企业社会责任、杠杆、公司规模和税收侵略性之间的关系。该研究采用GRI-4指标(共91个项目),将企业社会责任作为一个自变量进行考察。资产负债率用于评估杠杆率,而总资产的自然对数用于评估公司的规模。在本研究中,因变量是税收侵略性,通过有效税收比率(ETR)来衡量。本研究分析了2016年至2020年在印度尼西亚证券交易所(IDX)上市的制造业公司的年度报告。研究的类型这是定量研究。样本选择程序采用有目的抽样的方法,产生157个企业的总样本人口。然而,只有54家企业满足了研究的纳入要求。收集的数据采用SPSS软件26版进行分析。根据这项研究的发现,企业社会责任对税收攻击性有实质性影响。研究发现,杠杆率或公司规模对税收攻击性没有积极或统计上的显著影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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