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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

Pengungkapan Corporate Social Responbility terhadap Tax Aggressiveness Lestari, Dwi; Kartikaningdyah, Ely
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v4i1.912

Abstract

The aim of this study is to examine the effect of corporate social responsibility (CSR) to corporate tax aggressiveness. The independent variable is used in this study is corporate social responsibility disclosure.While the dependent variable in this study is tax aggressiveness that measured using two effective tax rates measures. This study is a replication of and use 151 manufacturing companies that listed on the Indonesia Stock Exchange as the sample. Samples were selected by purposive sampling method and finally obtained 62 manufacturing companies per year that fulfill the criterias. Data were analyzed using ordinary least square regression analysis model. The result shows that the higher the level of CSR disclosure of a corporation, the higher is the level of tax aggressiveness.
Co-Authors ., Murwati Abdillah, Moch. Fery Adi Widarma, Adi Agung Yulianto Albertus Djoko Lesmono, Albertus Djoko Anggara, Bayu Putra Anik Nuryati, Anik Arta Farmawati Asih Rohmani, Asih Atmini Dhoruri Bambang Susilo Burhan Barid, Burhan Dian Kresnadipayana, Dian Donny Fransiskus Manalu, Donny Fransiskus E. L. Widiastuti, E. L. Edy Purnomo Eka Siswanto Syamsul, Eka Siswanto Elin Yulinah Sukandar Eminugroho Ratna Sari Endah Retnowati, Endah Eva Marliana, Eva Fitriana Yuli S, Fitriana Gusmelia Testiana, Gusmelia Haryanti, Titik Umaiyah Heliani, Leni Sophia Hisyam, Giffari Ibnu Hisyam, Giffari Ibnu I Wayan Suardana Ikhsan, Fahrudi Ahwan Isnaini, Een Lujainatul Isnaini, Fatimah Noor Istiqomah, Nusaibah Al Jumnahdi, Muhammad Karina, Yunia Dwi Kartikaningdyah, Ely Kartikasari, Ratih Indah Ketut Sukiyono Khoiroh, Aisyah Widatul Khomariyah, Nur Lailatul Komang Januartha Putra Pinatih Krahayon, Metri Utami Kurnianto, Fahmi Arif Lily Arsanti Lestari Marianne Marianne Marlina, Eva Maryani Maryani Mila Karmila Mohammad Muktiali Muniroh Munawar Musthofa Musthofa N. Nurcahyani, N. Neng Fisheri Kurniati Novidariyanti, Evira Nugroho, Krishna Fitranto Nurdin Nurdin Nurdin, Elan Artono Nurrohmat Widjajanti, Nurrohmat Parseno Parseno Pratama, Cecep Pratiwi, Inti Nur Tirta Putri Kusumawati Priyono Redy Badrudin, Redy Rini Yulianingsih Riza Agustiani, Riza Rminugroho Ratna Sari Rosnani Nasution Rozaq, Dimas Abdur Rudi Kartika, Rudi Safitri, Hana Ika Sahid Sahid Sanyoto, Nugroho Tri Sanyoto, Nugroho Tri Sari, Rizki Iman Setyaningtyas, Eunice Widyanti Siallagan, Dorsinta Siti Heldyana, Siti Siti Nuryani, Siti Sri Haryani Sudarmin Sudarmin Sugiyono Sugiyono Surakhman, Surakhman Surakhman, Surakhman Susanto, G. N. Triyanto, Lilik Turtiantoro . Ulinnuha, Hilmiyati Utami, Arum Cahyaning Wahida, Iqni’a Fajril Wiryatun Lestariana, Wiryatun Yulaikhah Yulaikhah