PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN, KOREKSI FISKAL, DAN AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN, KOREKSI FISKAL, DAN AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI

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Title: PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN, KOREKSI FISKAL, DAN AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI
Author: Herawati, Happy
Abstract: This study aims to examine how the influence of Corporate Social Responsibility (CSR) activity disclosure towards the company’s financial performance, fiscal correction, and tax aggressiveness on the mining companies listed in BEI. The independent variable is used in this study is corporate social responsibility disclosure.While the dependent variable in this study is financial performance, fiscal correction, and tax aggressiveness. Corporate social responsibility disclosure measured using Global Reporting Intiative (GRI) indeks G3.1. Financial performance measured using Return on Asset (ROA). Fiscal correction measured using comparison of fiscal financial statements and commercial financial statement. Tax aggressiveness measured using Effective Tax Rates (ETR) measures. The samples used in this study are 27th mining companies listing and published in 2010 until 2012 period year on the website www.idx.co.id. The analysis method is a simple linear regressions. Data collection method used in this research is method of field research and library research. The result showed that Corporate Social Rensponsibility (CSR) activities do not effected on company financial performance, fiscal correction, and tax aggressiveness. The possibility is because there are many companies doing CSR activities just to meet the public pressure also the law.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/6619
Date: 2015


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