The Influence Of Corporate Social Responsibility Disclosure And Corporate Governance To Firm Value By Tax Avoidance As Intervening Variable (Studies Of State Ownership Enterprise (Soe) Listed On The Indonesia Stock Exchange In 2011-2015)

Fadhilah, Moch. Fatkur (2018) The Influence Of Corporate Social Responsibility Disclosure And Corporate Governance To Firm Value By Tax Avoidance As Intervening Variable (Studies Of State Ownership Enterprise (Soe) Listed On The Indonesia Stock Exchange In 2011-2015). Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini mengkaji valuasi perusahaan Indonesia berdasarkan corporate social tanggung jawab dan tata kelola perusahaan di seluruh sampel perusahaan pemilik negara tercatat di Bursa Efek Indonesia. Kami selanjutnya menganalisis apakah perusahaan-perusahaan ini telah mengubah kegiatan penghindaran pajak sejak 2011-2015 ketika Indonesia pemerintah memberlakukan pemeriksaan peraturan perpajakan yang lebih ketat seiring dengan kebijakan perusahaan menjadi tanggung jawab kepada pemangku kepentingan di sekitar perusahaan. Temuan kami menunjukkan bahwa tanggung jawab sosial perusahaan dan perusahaan pemerintahan berhubungan negatif signifikan dengan penghindaran pajak. Hasil ini menunjukkan bahwa kebijakan tanggung jawab perusahaan dapat mempengaruhi kebijakan keuangan pelaporan melalui perilaku pajak. Seperti yang kita ketahui banyak perusahaan akan mempertimbangkan menurunkan beban pajak untuk meningkatkan nilai pemegang saham melalui pembagian laba setelah pajak. Sekarang hari, pemegang saham akan menunjuk manajemen yang juga harus memesan tanggung jawab perusahaan sebagai sah untuk menjalankan perusahaan secara komprehensif tanpa merusak kesadaran pemangku kepentingan. Selain perusahaan, pemerintah juga merespon melalui penggabungan kebijakan perpajakan dan tanggung jawab perusahaan dari manfaat pajak, maka baik perusahaan dan pemerintah bangun untuk bekerja sama dalam mensejahterakan publik. Mempertimbangkan praktik tata kelola perusahaan yang baik dalam setiap pembuatan Keputusan akan memudahkan perusahaan dalam merencanakan kebijakan perpajakan dengan menggunakan manfaat pajak tanpa merugikan pemerintah. Kami juga melaporkan bahwa tanggung jawab sosial perusahaan dapat akan meningkatkan nilai perusahaan secara signifikan, karena teori yang sah menjelaskan bahwa dengan partisipasi perusahaan bagi pemangku kepentingan, hal ini akan meningkatkan nilai pemegang saham. Hasil lainnya adalah bagaimana corporate governance berpengaruh negatif signifikan dengan nilai perusahaan. Ini tanda-tanda bahwa tata kelola perusahaan di BUMN tidak bisa berjalan dengan baik, karena banyak kepentingan politik dalam pengambilan kebijakan dalam mengelola BUMN. Selanjutnya, hasil kami menunjukkan bahwa perusahaan mengatur kebijakan pajak akan mendapatkan manfaat pajak melalui laba setelah pajak yang lebih tinggi, maka investor akan didorong dimana nilai perusahaan akan meningkat di pasar.

English Abstract

This study examines the valuation from Indonesia company by corporate social responsibility and corporate governance across sample of state owner enterprise listed on the Indonesia stock exchange. We further analyze whether these firms have changed tax avoidance activities since 2011-2015 when the Indonesian government enacted stricter auditing of tax regulation along with policy of company being responsibility to stakeholder in around companies. Our findings show that both corporate social responsibility and corporate governance are negatively significant associated with tax avoidance. This results indicate that policy of corporate responsibility can be influence policy of financial reporting through tax behavior. As we know many company will be considering lower tax expense to increase shareholder value through dividing profit after tax. Now days, shareholder will appoint management which is having also to order corporate responsibility as legitimate to operate company comprehensively without spoiling stakeholder awareness. Alongside company, government is also response through combining policy of tax and corporate responsibility in from a tax benefits, then both of company and government get up to work together in making prosper public. Considering practice of good corporate governance in every single making decision will be facilitate company in planning tax policy with employing tax benefits without harm government. We also report that corporate social responsibility can be increasing significantly firm value, as legitimate theory explains that with participate of company for stakeholder, this will be increasing shareholder value. Other results is how corporate governance are influence significant negatively with firm value. This is signs that corporate governance in state owner enterprise cannot be running well, because there is many political interest regarding for taking policy in manage state owner enterprise. Furthermore, our results suggest that firm arrange tax policy will get tax benefits through higher profit after tax, then investor will be thrust where is value of company will be increasing in the market.

Other obstract

Item Type:	Thesis (Magister)
Identification Number:	TES/658.408/FAD/t/2018/041910516
Uncontrolled Keywords:	Corporate Social Responsibility, Corporate Governance, Firm Value, Tax Avoidance, Tax
Subjects:	600 Technology (Applied sciences) > 658 General management > 658.4 Executive management > 658.408 Social responsibility of executive management
Divisions:	S2/S3 > Magister Administrasi Bisnis, Fakultas Ilmu Administrasi
Depositing User:	Endang Susworini
Date Deposited:	09 Aug 2022 04:30
Last Modified:	09 Aug 2022 04:30
URI:	http://repository.ub.ac.id/id/eprint/193074

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