The Influence of Corporate Social Responsibility and Return on Assets against Tax Aggressiveness in Mining Companies Listed on the Indonesia Stock Exchange for the 2014-2017 Period

Dimita H. P. Purba, Christina Verawaty Situmorang

2019

Abstract

The purpose of this study is to examine and analyze how the influence of corporate social responsibility and return on assets to tax aggressiveness. This research was conducted on companies listed on the Indonesia Stock Exchange during the period 2014-2017. The type of data used in this study is secondary data. Research data comes from annual reports of mining companies listed on the IDX. This study uses purposive sampling in determining the sample. Of the 42 companies that became the population in this study that met the criteria of only 16 companies. The results show that corporate social responsibility and return on assets affect tax aggressiveness. Simultaneously corporate social responsibility and return on assets have a significant effect on tax aggressiveness. The results of this study indicate that corporate social responsibility and return on assets are only 34.9% affecting the tax aggressiveness and the remaining 65.1% are influenced by other factors.

Paper Citation

in Harvard Style

Purba D. and Situmorang C. (2019). The Influence of Corporate Social Responsibility and Return on Assets against Tax Aggressiveness in Mining Companies Listed on the Indonesia Stock Exchange for the 2014-2017 Period. In Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC, ISBN 978-989-758-498-5, pages 243-252. DOI: 10.5220/0009202102430252

in Bibtex Style

@conference{ebic19,
author={Dimita H. P. Purba and Christina Verawaty Situmorang},
title={The Influence of Corporate Social Responsibility and Return on Assets against Tax Aggressiveness in Mining Companies Listed on the Indonesia Stock Exchange for the 2014-2017 Period},
booktitle={Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC,},
year={2019},
pages={243-252},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009202102430252},
isbn={978-989-758-498-5},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC,
TI - The Influence of Corporate Social Responsibility and Return on Assets against Tax Aggressiveness in Mining Companies Listed on the Indonesia Stock Exchange for the 2014-2017 Period
SN - 978-989-758-498-5
AU - Purba D.
AU - Situmorang C.
PY - 2019
SP - 243
EP - 252
DO - 10.5220/0009202102430252