Mudrika Berliana As sajjad
Universitas Jember

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Journal : JURNAL AKUNTANSI UNIVERSITAS JEMBER

PENGARUH CORPORATE SOCIAL RESPONSIBILITY SEBAGAI DEDUCTIBLE EXPENSE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN Mudrika Berliana As sajjad; Dewi Ayu Puspita; Sudarno Sudarno
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v19i2.22780

Abstract

The pros and cons of the obligation to carry out and disclose Corporate Social Responsibility (CSR) by companies make the government provide incentives through taxes. The tax incentive is stated in Law No. 38 of 2008, which states that CSR costs can be categorized as deductible expenses or as a deduction from taxable income. The law can provide an opening for companies to carry out tax aggressiveness. This study aims to analyze and prove the effect of CSR as deductible expense on tax aggressiveness in mining companies in Indonesia. The data source used is secondary data from financial reports and annual reports of mining companies for the 2017-2019 period which can be downloaded at www.idx.co.id. The sample selection used purposive sampling technique and data processing was carried out through multiple linear analysis with SPSS software. The results showed that CSR as deductible expense on tax aggressiveness and capital intensity had no effect on tax aggressiveness.Keywords: Exchange Rate, Tax Rate, Tunneling Incentive, Transfer Pricing ABSTRAKPro dan kontra atas kewajiban melaksanakan dan mengungkapkan Corporate Social Responsibility (CSR) oleh perusahaan membuat pemerintah memberikan insentif melalui pajak. Insentif pajak tersebut tertuang dalam Undang-Undang Nomor 38 Tahun 2008, yang menyatakan bahwa biaya CSR dapat dikategorikan sebagai biaya yang dapat dikurangkan atau sebagai pengurang penghasilan kena pajak. Undang-undang tersebut dapat memberikan celah bagi perusahaan untuk melakukan agresivitas pajak. Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh CSR sebagai biaya pengurang terhadap agresivitas pajak pada perusahaan pertambangan di Indonesia. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan perusahaan pertambangan periode 2017-2019 yang dapat diunduh di www.idx.co.id. Pemilihan sampel menggunakan teknik purposive sampling dan pengolahan data dilakukan melalui analisis linier berganda dengan software SPSS. Hasil penelitian menunjukkan bahwa CSR sebagai biaya pengurang terhadap agresivitas pajak dan intensitas modal tidak berpengaruh terhadap agresivitas pajak.Kata kunci: Nilai Tukar, Tarif Pajak, Tunneling Incentive, Transfer Pricing
ANALISIS MANAJEMEN RISIKO BISNIS Mudrika Berliana As Sajjad; Salsabila Dea Kalista; Mualif Zidan; Johan Christian
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 18 No 1 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v18i1.18123

Abstract

Small, Medium Enterprises or commonly called SME are also needed to defend themselves in competition, besides SME are also required to face some global challenges, in facing global challenges this can be done by innovating products and services, and developing human resources and technology, are also needed in terms of increasing marketing areas. For this reason, risk management is needed to anticipate or reduce the likelihood of these risks by analyzing risk management. Keywords: business, risk management, sme.