Pengaruh Kinerja Corporate Social Responsibility Terhadap Effective Tax Rate

Abstract

This study examines whether corporate social responsibility performance is associated with tax evasion in an effective tax rate. The study used 553 company samples which were then classified to obtain 100 samples of non financial companies listed in Indonesia Stock Exchange period 2012-2015 by using purposive sampling method. Using quantitative methods with panel data regression analysis with tax evasion dependent variable as measured by Effective Tax Rate (ETR). Independent variables are corporate social responsibility and control variables are leverage, capital intensity, firm size, company age and profitability of the company. The result of the study found that corporate social responsibility (social and corporate environment) not significant impact on effective tax rate, the higher the corporate social responsibility performance of a company, the lower the effective tax rate applied. This study contributes to two ways, firstly, adding to the management accounting literature and effective tax rate, which is research in this field still needs more thorough investigation. Second, provide empirical evidence about the influence of corporate social responsibility towards effective tax rate especially in the context of Indonesia.