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All Journal Jurnal Dinamika Akuntansi
Prastya, Devina Martina
Department of Accounting, Faculty of Economics, Universitas Negeri Semarang
Economics, Econometrics & Finance

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Transparency as a Way to Anticipate Tax Avoidance through Corporate Social Responsibility Mangoting, Yenni; Prastya, Devina Martina; Shanty, Viollin Charysta; Prayitno, Sylvia Fransiska
Jurnal Dinamika Akuntansi Vol 11, No 1 (2019): March 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i1.18582

Abstract

Not all CSR is based on firm’s ethical principle in running business. Occasionally, CSR is done to cover the opportunistic behavior of a firm, acting for its own interest. On the other hand, public firms are required to behave transparently as part of good corporate governance. Based on this framework, this research aims to know if transparency affects the relationship between CSR and tax avoidance. This study uses 162 samples of manufacturing firms listed in BEI, observed within the period of 2015-2017. Using multiple regression analysis in SPSS, this study proves that CSR and transparency affect the behavior of tax avoidance. The research also demonstrates that transparency is capable of mediating the relationship between CSR and tax avoidance
Co-Authors Prayitno, Sylvia Fransiska Shanty, Viollin Charysta Yenni Mangoting