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Juniati Gunawan
FEB Universitas Trisakti
Economics, Econometrics & Finance

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Pengaruh Corporate Social Responsibility Dan Corporate Governance Terhadap Agresivitas Pajak Juniati Gunawan
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.246

Abstract

This study aims to find out the influence of corporate social responsibility (CSR) and corporate governance (CG) with tax aggressiveness. Sample in this study is 42 with criterias: companies in Indonesia whichprovide sustainability reports in 2014 and obtain positif profit. Â Analysis were conducted byusing multiple regression analysis. The result shows that CSR significantly influencetax aggresiveness. The more extensive CSR disclosures, it seems that companies tend to be more aggressive in applyingtax. On the other hand, this study finds that corporate governance (CG) does not significantly influence tax aggressiveness. A good corporate governance score doesnot mean an effective corporate governance mechanism in combating un ethical behavior of managers in managing taxes.
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