The influence of tax planning and corporate social responsibility against tax disclosure
Year: 2025
Type: article
Abstract: This study examines the relationship between tax planning (TP) and corporate social responsibility (CSR) in influencing tax disclosures (TDs). The methodology used in this study is quantitative with moderating regression analysis (MRA). A research sample of 74 companies was carefully selected from the population of 787 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The findings showed that TP and CSR have a significant impact on TD in listed manufacturing companies in Indonesia. It supports the idea that engaging in TP activities and social responsibility investments contributes to higher levels of TD, which in turn can help mitigate tax risks, provide decision-making information to stakeholders, and maintain social legitimacy. This study also highlights the importance of transparent TD in building trust and credibility among stakeholders. In conclusion, the results underscore the interplay between TP, CSR, and TD in the context of listed manufacturing companies in Indonesia.
DOI: 10.22495/cgsrv9i1p7
Authors: Syafii Syafii, Grahita Chandrarin, Diana Zuhroh
Institutions: Universitas Bhayangkara Surabaya, Universitas Merdeka Malang
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4408504062