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Corporate Social Responsibility and Tax Aggressiveness: Evidence from Indonesia

Fredi Kristiadi · Elisabeth Penti Kurniawati · Ahmad Maulin Naufa

14 citations0/0 files storedJurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management

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Corporate Taxation and Avoidance Corporate Social Responsibility Reporting Corporate Governance and Financial Management

Abstract

The purpose of this research is to examine the impact of tax aggressiveness on corporate social responsibility (CSR) and its reversal. It also finds out which one of those relationships with more considerable influence. The population of this research is manufacture companies listed on the Indonesian Stock Exchange over the period 2008-2019. This research used a purposive sampling method and found 67 companies. We test the multiple regressions using the generalized method of moments (GMM) to analyze the hypotheses. The results depict that CSR does not affect tax aggressiveness. However, tax aggressiveness has a significant effect to enhance CSR. Therefore, the relationship between CSR and tax aggressiveness is only one direction.

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References

2012Is Earnings Quality Associated with Corporate Social Responsibility?2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting 2016The role of board gender and foreign ownership in the CSR performance of Chinese listed firms 2011Corporate social responsibility and tax aggressiveness: An empirical analysis 2010The effect of board of director composition on corporate tax aggressiveness 2012Corporate social responsibility and tax aggressiveness: a test of legitimacy theory 2010The Mandatory Corporate Social Responsibility in Indonesia: Problems and Implications 2015Does corporate social responsibility affect corporate tax aggressiveness?

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