Jurnal Manajemen Teori dan Terapan
Vol. 13 No. 2 (2020)

Corporate Social Responsibility and Tax Aggressiveness: Evidence from Indonesia

Fredi Kristiadi (Department of Accounting, Faculty of Economics and Business, Satya Wacana Christian University)
Elisabeth Penti Kurniawati (Department of Accounting, Faculty of Economics and Business, Satya Wacana Christian University)
Ahmad Maulin Naufa (Department of Management, Faculty of Economics and Business, Universitas Gadjah Mada)

Article Info

Publish Date
28 Aug 2020

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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Journal Info
Jurnal Manajemen Teori dan Terapan
Website

Abbrev

Publisher

Universitas Airlangga

Subject

Decision Sciences, Operations Research & Management Education

Description

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