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All Journal Jurnal Manajemen Teori dan Terapan
Fredi Kristiadi
Department of Accounting, Faculty of Economics and Business, Satya Wacana Christian University
Decision Sciences, Operations Research & Management Education

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Corporate Social Responsibility and Tax Aggressiveness: Evidence from Indonesia Fredi Kristiadi; Elisabeth Penti Kurniawati; Ahmad Maulin Naufa
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 13 No. 2 (2020)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jmtt.v13i2.21211

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.
Co-Authors Ahmad Maulin Naufa Elisabeth Penti Kurniawati