Fadhilah, Moch. Fatkur and Prof. Eko Ganis Sukoharsono, SE., M.Com., (Hons) PhD. and Nila Firdausi Nuzula, S.Sos., M.Si., PhD. (2018) The Influence of Corporate Social Responsibility and Corporate Governance to Firm Value by Tax Avoidance as Intervening Variable (Studies of State Owner Enterprise (SOE) Listed on The Indonesia Stock Exchange in 2011 - 2015). Magister thesis, Universitas Brawijaya.
Abstract
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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
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/658.408/FAD/i/2018/041910516 |
| Uncontrolled Keywords: | 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 > Doktor Ilmu Administrasi, Fakultas Ilmu Administrasi |
| Depositing User: | yulia Chasanah |
| Date Deposited: | 25 Aug 2022 03:26 |
| Last Modified: | 25 Aug 2022 03:28 |
| URI: | http://repository.ub.ac.id/id/eprint/193566 |
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