Article Sidebar

Download
Download Article

Main Article Content

Abstract

This study aims to examine the impact of Corporate Social Responsibility (CSR) on the corporate image of PT Industri Jamu dan Farmasi Sido Muncul Tbk., focusing on social, economic, and environmental dimensions. A positive corporate image is considered a strategic asset, and CSR serves as a key approach to achieve it. Employing a quantitative method, the study surveyed 100 purposively selected respondents from Bergas Kidul, the community surrounding the company, who had directly benefited from its CSR initiatives. Data were collected via questionnaires and analyzed using multiple linear regression. The findings indicate that the social and environmental aspects of CSR have a significant and positive influence on corporate image, whereas the economic aspect shows no significant impact. The study concludes that CSR programs emphasizing social welfare and environmental sustainability effectively enhance the corporate image of PT Industri Jamu dan Farmasi Sido Muncul Tbk within the Bergas Kidul community.

Keywords

Corporate Social Responsibility Economic Aspect Social Aspect Environmental Aspect Corporate Image

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite
Retno, M. V. A., & Widyasari, S. (2025). The Influence of Corporate Social Responsibility on Corporate Image (PT Industri Jamu dan Farmasi Sido Muncul Tbk, Bergas Kidul). Golden Ratio of Mapping Idea and Literature Format, 6(1), 205–220. https://doi.org/10.52970/grmilf.v6i1.1556
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Abdullah, I. (2020). Pengaruh likuiditas dan leverage terhadap penghindaran pajak pada perusahaan makanan dan minuman. Jurnal Riset Akuntansi Dan Bisnis, 20(1), 16–22. https://doi.org/10.30596/jrab.v20i1.4755
  2. Akbar, M. (2018). The impact of macroeconomic factors, capital structure, and liquidity on the performance of foreign banks in Indonesia. Academy of Strategic Management Journal, 17(2).
  3. Anggreny Bangsawan, A., Amiruddin, N., & Husain, A. (2025). The effect of sales growth, capital intensity, and company age on tax avoidance in energy sector companies on the Indonesia Stock Exchange for the period 2020-2022. Golden Ratio of Taxation Studies, 5(2). https://doi.org/10.52970/grts.v5i2.1392
  4. Darius Sidauruk, T., Nainggolan, A., & Listiyarini, N. (2024). Pengaruh pengungkapan corporate social responsibility, intensitas modal, dan likuiditas terhadap penghindaran pajak. https://doi.org/10.54964/liabilitas/https
  5. Darsani, P. A., & Sukartha, I. M. (2021). The effect of institutional ownership, profitability, leverage, and capital intensity ratio on tax avoidance. American Journal of Humanities and Social Sciences Research, (5). www.ajhssr.com
  6. Ghozali, I. (2021). Aplikasi analisis multivariate dengan program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
  7. Gres News. (2013, September 12). Indofood Sukses Makmur kalah di peninjauan kembali MA. https://www.gresnews.com/
  8. Gultom, J. (2021). Pengaruh profitabilitas, leverage, dan likuiditas terhadap tax avoidance. Jurnal Akuntansi Berkelanjutan Indonesia, 4(2). http://openjournal.unpam.ac.id/index.php/JABI
  9. Handayani, N. T., Marundha, A., & Khasanah, U. (2024). Pengaruh manajemen laba, profitabilitas, dan likuiditas terhadap penghindaran pajak (Studi empiris pada perusahaan sektor properti dan real estate yang terdaftar di BEI pada tahun 2018-2022). JURNAL ECONOMINA, 3(2), 197–218. https://doi.org/10.55681/economina.v3i2.1191
  10. Irianto, B. S., Sudibyo, Y. A., & Wafirli, A. (2017). The Influence of Profitability, Leverage, Firm Size, and Capital Intensity on Tax Avoidance. International Journal of Accounting and Taxation, 5(2). https://doi.org/10.15640/ijat.v5n2a3
  11. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 4. Harvard University Press. http://hupress.harvard.edu/catalog/JENTHF.html
  12. Kiswanto, Harjanto, A. P., Suryarini, T., Apriliyana, N., & Kadir, A. (2020). Tax avoidance in Indonesia: Context of good corporate governance and corporate social responsibility. Humanities & Social Sciences Reviews, 8(2), 270–279. https://doi.org/10.18510/hssr.2020.8230
  13. Kumparan.com. (2025, February 9). Tax evasion di Indonesia: Pakai faktur pajak fiktif, rugikan negara? https://kumparan.com/
  14. Kusuma Wardani, D., Indah Dewanti, W., & Indah Permatasari, N. (2019). Pengaruh manajemen laba, umur perusahaan dan leverage terhadap tax avoidance. AKUISISI | Jurnal Akuntansi ONLINE, 15(2), 18–25. http://dx.doi.org/10.24217
  15. Mulyati, Y., Juni, H., Subing, T., Fathonah, A. N., & Prameela, A. (2019). The Effect of Profitability, Leverage, and Company Size on Tax Avoidance. International Journal of Innovation, Creativity and Change, 6(8). www.ijicc.net
  16. Nafik Hadi Ryandono, M., Ernayani, R., Atmojo, P., Susilowati, D., & Indriastuty, N. (2020). Factors influencing tax avoidance in Indonesia. Humanities & Social Sciences Reviews, 8(1), 366–372. https://doi.org/10.18510/hssr.2020.8147
  17. Nasional.Kontan.co.id. (2019, May 8). Tax Justice laporkan Bentoel lakukan penghindaran pajak, Indonesia rugi US$ 14 juta. https://nasional.kontan.co.id/
  18. Pandapotan, F. (2023). The influence of corporate social responsibility on tax avoidance. Journal of Applied Business, Taxation and Economics Research, 2(3), 258–265. https://doi.org/10.54408/jabter.v2i3.158
  19. Putri, S. S., Elwisam, & Digdowiseiso, K. (2023). The effect of profitability, liquidity, leverage, capital intensity, and company size on tax avoidance. Journal of Syntax Admiration, 4(4), 644–655. https://doi.org/10.46799/jsa.v4i4.864
  20. Saffanah, N., & Pratama, V. A. (2025). The effect of excise burden, income smoothing, and effective tax rate (ETR) on financial performance. Golden Ratio of Taxation Studies, 5(1), 53–58. https://doi.org/10.52970/grts.v5i1.1392
  21. Setyawan, S. (2021). Pengaruh corporate social responsibility (CSR) dan good corporate governance (GCG) terhadap tax avoidance. Jurnal Akademi Akuntansi, 4(2), 152–161. https://doi.org/10.22219/jaa.v4i2.17992
  22. Shantikawati, N. (2020). Pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap tax avoidance (Studi empiris pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018).
  23. Somya Lasmana, M., Dianawati, W., & Agustia, D. (2019). CSR disclosure, tax avoidance, and creative accounting practice: Evidence from Indonesia. International Journal of Innovation, Creativity and Change, 9(8). www.ijicc.net
  24. Sugiyono. (2013). Metode penelitian kuantitatif, kualitatif, dan R&D (Edisi ke-2). Alfabeta.
  25. Sutrisno, Heriyanto, Y. W., Subono, W., & Lumban Tobing, V. S. (2020). Pengaruh likuiditas, profitabilitas dan capital intensity terhadap tax avoidance. Ilmu Ekonomi Manajemen Dan Akuntansi, 1(2), 191–204. https://doi.org/10.37012/ileka.v1i2.2210
  26. Undang-Undang Republik Indonesia Nomor 40 Tahun 2007. (n.d.). Undang-Undang Republik Indonesia Nomor 40 Tahun 2007. Retrieved June 11, 2025, from https://peraturan.bpk.go.id/Details/39965