THE EFFECT OF RETURN ON ASSETS (ROA), CAPITAL INTENSITY AND CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE TO TAX AGGRESSIVENESS
DOI:
https://doi.org/10.61841/pejzrs48Keywords:
The effect of return on assets (roa), capital intensity and corporate social responsibility (csr), disclosure to tax aggressivenessAbstract
Background Lanis and Richardson in Atami and Kurnia (2017) states that the act of tax aggressiveness is the desire to minimize the tax burden through legal, illegal or both ways. Efforts to minimize tax pay can be through aggressive tax actions such as tax planning, tax avoidance and tax evasion. The company made the policy to reduce the amount of tax be paid.
Phenomenon of tax aggressiveness occurred in one of the big mining companies in Indonesia. Danang Sugianto (2019) states that Global Witness reports that PT Adaro Energy Tbk has performed a tax trick with Transfer Pricing through its Singapore subsidiary, Coaltrade Services International. These efforts have been carried out from 2009 to 2017.
Secretary General of FITRA, Yenny S (2017) states that tax evasion is a serious problem in Indonesia. It is suspected that each year there is Rp 110 trillion, which is a tax avoidance figure. According to him, "most of them are business entities engaged in the mineral and coal sector. Most are also foreign companies. There are also Indonesian legal entities, but their ownership is actually foreign”
Another phenomenon was conveyed by the Tax Justice Network Institute that PT Bentoel International Investama Tbk (Bentoel Group) practices tax avoidance in Indonesia, the impact the country could suffer a loss of US $ 14 million per year. (Benedicta Prima, 2019)
Downloads
References
Andhari, P. A., & Sukartha, I. M. (2017). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas,
Inventory Intensity, Capital Intensity dan Leverage Pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas
Udayana, 2115-2142.
Atami, G. A., Basri, Y. M., & Kurnia, P. (2017). Pengaruh Corporate Governace, Manajemen Laba, dan Capital
Intensity terhadap Agresivitas Pajak. Jurnal Online Mahasiswa Fakultas Ekonomi (JOM), Vol.4, No.1.
Benedicta Prima. 2019. Tax Justice laporkan Bentoel lakukan penghindaran pajak, Indonesia rugi US$ 14 juta.
https://nasional.kontan.co.id/news/tax-justice-laporkan-bentoel-lakukan-penghindaran-pajak-indonesia-rugirp-14-juta diunduh Desember 2019.
Danang Sugianto. 2019. Mengenal Soal Penghindaran Pajak yang Dituduhkan ke Adaro. Diunduh dari
https://finance.detik.com/berita-ekonomi-bisnis/d-4612708/mengenal-soal-penghindaran-pajak-yangdituduhkan-ke-adaro diunduh Desember 2019.
Darmadi. 2013. Metode Penelitian Pendidikan dan Sosial. Bandung: Alfabeta
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Agressiveness and Its Relation to Aggressive
Financial Reporting. The Accounting Review, Vol.84(2), 467-496.
Freeman, R. (2003). Governmental and Nonprofit Accounting: Theory and Practice.Upper Saddle River, NJ: Prentice
Hall
Ghozali, I., & Chariri, A. (2014). Teori Akuntansi. Semarang: Universitas Diponegoro
Grabara, J., Husain, H.I., Szajt, M. (2020) Sustainable University Development through Sustainable HR and
Corporate Entrepreneurship: The role of Sustainable Innovation and Environment, Amfiteatru Economic, 22
(54), 480-495.
Husnan, S., & Pudjiastuti, E. (2015). Dasar-dasar Manajemen Keuangan. Yogyakarta: UPP STIM YKPN.
Kartini, D. (2013). Corporate Social Responsibility: Transformasi Konsep Substainability Management dan
Implementasi di Indonesia. Bandung: Refika Aditama
Mardiasmo. (2018). Perpajakan. Yogyakarta: Andi.
Meita, P., & Setiawan, E. (2016). Pengaruh Profitabilitas dan Pengungkapan CSR terhadap Agresivitas Pajak
Penghasilan Badan. E-Jurnal Akuntansi Universitas Udayana, ISSN: 2302-8556, Vol.17, No.3, Halaman:
2120-2144.
Mustika, Ratnawati, V., & Alfiati, S. (2017). Pengaruh CSR, Ukuran Perusahaan, Profitabilitas, Leverage, Capital
Intensity, dan Kepemilikan Keluarga terhadap Agresivitas Pajak. Jurnal Online Mahasiswa Fakultas
Ekonomi (JOM), Vol.4, No.1, Halaman: 1886-1900
Muzakki, M. R. (2015). Pengaruh Corporate Social Responbility dan Capital Intensity terhadap Agresivitas Pajak.
Diponegoro Journal Of Accounting, 1-8.
Nugraha, B. N., & Meiranto, W. (2015). Pengaruh Corporate Social Responbility, Ukuran Perusahaan, Profitabilitas,
Leverage dan Capital Intensity terhadap Agresivitas Pajak . Diponegoro Journal Of Accounting, 2337-3806
Nuryaman, & Christina, V. (2015). Metodologi Penelitian Akuntansi dan Bisnis: "Teori dan Praktik". Bandung:
Ghalia Indonesia
Rahayu, Siti Kurnia. (2010). Perpajakan Indonesia. YOGYAKARTA: Graha Ilmu
Ramila. (2018). Pengaruh Corporate Social Responbility, Profitabilitas, Leverage, dan Capital Intensity Terhadap
Agresivitas Pajak. Resopatory Universitas Maritim Raja Ali Haji, 1-15.
Rodriguez, E. F., & Arias, A. M. (2012). Do business characteristic determine an effective tax rate. The Chiness
Economy. Vol.45(6), 60-83.
Sagala, W. M. (2015). Analisis Pengaruh Pengungkapan Corporate Social Responbility Terhadap Agresivitas Pajak.
Diponegoro Journal Of Accounting, 1-9.
Saudi, M.H.M., Sinaga, O. & Rospinoedji, D., The role of tax education in supply chain management: A case of
Indonesian supply chain companies, Polish Journal of Management Studies 18(2):304-319, December 2018.
Setiawan, E. & Meita, P., (2016). Pengaruh Profitabilitas dan Pengungkapan CSR terhadap Agresivitas Pajak
Penghasilan Badan. E-Jurnal Akuntansi Universitas Udayana, ISSN: 2302-8556, Vol.17, No.3, Halaman:
2120-2144.
Sufian, F., & Kamarudin, F. (2014). The impact of ownership structure on bank productivity and efficiency: Evidence
from semi-parametric Malmquist Productivity Index. Cogent Economics & Finance, 2(1), 932700.
Sugiyono. 2014. Metodologi Penelitian Kuantitatif Kualitatif dan R&D. Bandung :Alfabeta.
Yenny Sucipto.2017. Setiap Tahun, Penghindaran Pajak Capai Rp110 Triliun.
https://www.suara.com/bisnis/2017/11/30/190456/fitra-setiap-tahun-penghindaran-pajak-capairp110-triliun diunduh Desember 2019
Downloads
Published
Issue
Section
License
Copyright (c) 2020 AUTHOR
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
