ANALISIS PENGARUH AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY : UNTUK MENGUJI TEORI LEGISTIMASI (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013)

Abstract

This study aims to examine the influence of corporate tax aggressiveness with corporate social responsibility (CSR): to test legitimacy theory. Independent variables used in this study is the tax aggressiveness that is measured using three proxies, that are effective tax rates (ETR1 and ETR2) and the book tax differences (BTD), while the dependent variable in this study is corporate social responsibility (CSR). This study uses four control variables; include return on assets (ROA), leverage, size, and capital intensity. This study developed a research conducted by Lanis and Richardson (2013). Samples of this research are companies listed on Indonesia Stock Exchange in 2013. The samples were selected by using purposive sampling method. Total number of listed companies is 516 sample companies. After going through the data processing stage, there are 83 samples that should be excluded from the samples because they do not have or do not publish CSR reports, and then 119 samples should also be removed because those companies has negative profit, so the total final sample used was 314 companies. The analysis test is conducted using a regression analysis model called ordinary least square. The result shows that the corporate tax aggressiveness gives positive effect on the disclosure of CSR, but it had not significant effect when it was measured by using ETR1 and BTD. However, the result had a significant effect when it was measured by using ETR2. According to the results obtained by a calculation by using proxy ETR2, companies that commit aggressiveness acts will reveal greater CSR compared to companies that do not do it. This justifies the legitimacy theory in the context of tax aggressiveness.