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Corporate Social Responsibility and Tax Aggressiveness: Evidence from Indonesia

Year: 2020

Type: article

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.

Source: Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management

DOI: 10.20473/jmtt.v13i2.21211

Authors: Fredi Kristiadi, Elisabeth Penti Kurniawati, Ahmad Maulin Naufa

Institutions: Satya Wacana Christian University, Universitas Gadjah Mada

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: gold

Estimated APC paid: $35

OpenAlex ID: W3082834362

FWCI: 2.349

Cites: 21

Cited by: 19

Related to: 10