The Impact of Corporate Social Responsibility Disclosures on Profitability and Effective Tax Rate on 2013 to 2017

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Abstract

This study aims to examine the impact of corporate social responsibility (CSR) on profitability and effective tax rates of banking companies listed on the IDX by means of statistical tests of panel data regression, processed using STATA 12.0 application. This study employs secondary data with documentation techniques and content analysis. The samples taken in this study consists of 10 banking companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017. The independent variable in this study is CSR Index which will be calculated using GRI-G4 guideline, while dependent variables in this study are profitability and effective tax rate (ETR). This study also employs control variables, namely, company size, capital adequacy ratio, loans to deposits ratio, non-performing loan, leverage, and capital intensity. The results of the study show that CSR disclosure did not have significant impact both on profitability and effective tax rate.
Original languageEnglish
Pages (from-to)673-682
JournalJournal of Applied Economic Sciences
Issue number65
Publication statusPublished - 1 Sep 2019

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