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Lukman Hakim Ahmad
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS ferry irawan; Lukman Hakim Ahmad; Imam Muhasan
JURNAL MANAJEMEN DAN BISNIS Vol 10 No 1 (2021): JURNAL MANAJEMEN DAN BISNIS (TERBIT JUNI 2021)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v10i1.285

Abstract

In the last decade, national tax revenue experienced unperformed results. This situation led researchers to investigate factors affect it. One of the most discussed factors is tax aggressiveness. This study aims to explore how corporate social responsibility (CSR) influence firm’s tax aggressiveness. We used 54 manufacturing companies that listed in Indonesia Stock Exchange (IDX) for period 2012-2016. Using random effect, we obtained several findings. Tax aggressiveness behavior influenced by CSR characteristics and dimensions. Social and environment CSR activity has no impact on tax aggressiveness. In contrast, economic CSR activity significantly negative affect the firms’ behavior to apply tax aggressiveness.
Co-Authors Ferry Irawan Imam Muhasan