The Influence of Corporate Social Responsibility Disclosure on the Financial Performance, Fiscal Correction and Tax Aggressiveness on Mining Company Listed in Bei
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Corporate Social Responsibility can be applied in any company, but the challenges faced by a different company from the challenges faced by other companies. The mining company is one of the companies that are interesting to study. This study aims to examine how the influence of corporate social responsibility disclosure towards the company‘s financial performance, fiscal correction, and tax aggressiveness on the mining companies listed in BEI. The independent variable in this study is corporate social responsibility disclosure and the dependent variables in this study are financial performance, fiscal correction, and tax aggressiveness. Corporate social responsibility disclosure measured using Global Reporting Intiative (GRI). Financial performance measured using Return on Asset (ROA). Fiscal correction measured using comparison of fiscal financial statements and commercial financial statements. Tax aggressiveness measured using Effective Tax Rates (ETR). The samples used in this study are 27 mining companies listed and published in the period 2010 to 2012 on the website BEI www.idx.co.id. The research method used in this study is associative research. Analysis of the data used by researchers is descriptive analysis. Statistical analysis was used to test the quality of the data and testing hypotheses in this research is to use Multivariate Analysis of Covariance (MANCOVA). The result showed that Corporate Social Responsibility (CSR) activities only affects the fiscal correction, but do not effected on company financial performance and tax aggressiveness. The resul t showed there are many companies doing CSR activities just to meet the public pressure and to compliance with the law.