Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)

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Influence of Corporate Social Responsibility, Capital Structure, and Operational Costs on Aggresivity of Company Tax Income Listed in Indonesia Stock Exchange

Authors
Syafrinaldi, Erni Masdupi
Corresponding Author
Syafrinaldi
Available Online 10 March 2020.
DOI
10.2991/aebmr.k.200305.171How to use a DOI?
Keywords
corporate social responsibility, capital structure, operational costs and aggressiveness of corporate income tax
Abstract

Aggressiveness of corporate income tax is an act of engineering taxable income that is designed through tax planning actions (tax planning) using either a method that is legally classified (tax avoidance) or illegal (tax evasion).This study aims to analyze: 1) influence of corporate social responsibility on the aggressiveness of corporate income tax, 2) influence of capital structure on the aggressiveness of corporate income tax, 3) influence of operational costs on the aggressiveness of corporate income tax.The population of this study are 48 mining companies listed on the Indonesia Stock Exchange, While the sample in this study used a purposive sampling method so that a sample of 179 mining sector companies were listed on the Indonesia Stock Exchange in 2012 until 2017. The type of data used in this study was secondary data obtained from IDX and the official sites of each company.This study used is multiple linear regression analysis method, The results of study indicate that (1) corporate social responsibility has a significant influence on the aggressiveness of corporate income tax, (2) the capital structure does not influence the aggressiveness of corporate income tax, (3) operational costs do not influence the aggressiveness of corporate income tax.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
10 March 2020
ISBN
10.2991/aebmr.k.200305.171
ISSN
2352-5428
DOI
10.2991/aebmr.k.200305.171How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Syafrinaldi
AU  - Erni Masdupi
PY  - 2020
DA  - 2020/03/10
TI  - Influence of Corporate Social Responsibility, Capital Structure, and Operational Costs on Aggresivity of Company Tax Income Listed in Indonesia Stock Exchange
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 1019
EP  - 1028
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.171
DO  - 10.2991/aebmr.k.200305.171
ID  - 2020
ER  -