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All Journal Educoretax Indonesian Journal of Accounting and Governance
Hargiasto, Hartito
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Tax Avoidance and Corporate Risk: Does CSR Disclosure Make a Difference? Hargiasto, Hartito; Firmansyah, Amrie
Indonesian Journal of Accounting and Governance Vol. 9 No. 1 (2025): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/0xbcee41

Abstract

Companies face various risks when carrying out their daily operational activities. One aspect that can increase this risk is the practice of tax avoidance. This study aims to evaluate the effect of tax avoidance on corporate risk, with corporate social responsibility (CSR) disclosure used as a moderating variable. This study focuses on coal mining companies listed on the Indonesian Stock Exchange from 2021 to 2023. Through the purposive sampling method, 36 observations were obtained as research samples. Data processing was carried out using linear regression to test the established hypotheses. The test results show that tax avoidance positively affects corporate risk, while CSR disclosure has been shown to weaken this relationship significantly. This finding is consistent with agency theory, which states that information asymmetry can encourage management to avoid taxes, and is in line with signaling theory, which emphasizes that CSR disclosure can minimize information asymmetry, thereby increasing investor confidence. Therefore, this study concludes that CSR disclosure can help reduce the risks arising from tax avoidance activities and be a reference for investors in making more appropriate investment decisions.
Determinants Of Profit Shifting Decision: Analysis Of Multinational Companies In Indonesia Hargiasto, Hartito; Mardiana, Karlin Sagita; Prasetyaningrum, Oktavia Rizki; Firmansyah, Amrie
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.771

Abstract

Taxpayers typically seek to decrease their tax burden through tax avoidance or planning. Multinational corporations have the opportunity to dodge taxes due to their international operations. The most popular form of tax avoidance for multinational corporations is to move income to subsidiaries in low-tax nations. This study investigates the factors that influence profit-shifting decisions by multinational corporations operating in Indonesia, such as tax rate differential, multinationality, firm size, and use of tax havens. This study employs secondary data from financial statements of firms listed on The Multinational Enterprise Information Platform database, which is the outcome of OECD and UNSD collaboration for 2022 as of January 2024 at https://www.oecd.org/sdd/its/mne-platform. The purposive sampling yielded 148 observations. Multiple linear regression analysis was used to process cross-sectional research data. According to this study, disparities in tax rates and firm size have a favorable effect on profit-shifting decisions. However, multinationality and presence in a tax haven country do not impact profit-shifting decisions. The results of this research can be used by tax authorities in Indonesia to consider when establishing rules that can prevent shifts in the earnings of multinational corporations with the goal of tax avoidance.
Co-Authors Amrie Firmansyah Mardiana, Karlin Sagita Prasetyaningrum, Oktavia Rizki