Corporate Social Responsibility and Tax Aggressiveness: Evidence from Indonesia
Downloads
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.
Baudot, L., Johnson, J. A., Roberts, A., and Roberts, R. W. 2019. Is Corporate Tax Aggressiveness a Reputation Threat ? Corporate Accountability , Corporate Social Responsibility , and Corporate Tax Behavior. Journal of Business Ethics.
Cooper, D. R., and Schindler, P. S. 2014. Business Research Methods (12th ed.). The McGraw-Hill Companies.
Elbaz, J., Laguir, I., and Staglian, R. 2015. Does corporate social responsibility affect corporate tax aggressiveness? Journal of Cleaner Production 107: 662–675.
Fallan, E. 2016. Corporate Social Responsibility and Tax Aggressiveness: A Test of Legitimacy Theory. Social and Environmental Accountability Journal ISSN: 2245(January).
Frank, M. M., and Rego, S. O. 2009. Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. The Accounting Review 84(2): 467–496.
Hansen, L. P. 1982. Large Sample Properties of Generalized Method of Moments Estimators. Econometrica 50(4):1029–1054.
Hardeck, I., and Kirn, T. 2016. Taboo or technical issue ? An empirical assessment of taxation in sustainability reports. Journal of Cleaner Production 133: 1337–1351.
Jenkins, R., and Newell, P. 2013. CSR, tax and development. Third World Quarterly, December 2014: 37–41.
Kim, Y. 2012. Is Earnings Quality Associated with. The Accounting Review 87(3): 761–796.
Landry, S., Deslandes, M., and Fortin, A. 2013. Tax aggressiveness, corporate social responsibility, and ownership structure. Journal of Accounting, Ethics and Public Policy 14(3): 611–645.
Lanis, R., and Richardson, G. 2011. The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy 30(1): 50–70.
Lanis, R., and Richardson, G. 2012. Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy 31(1): 86–108.
Lanis, R., and Richardson, G. 2013. Corporate social responsibility and tax aggressiveness : a test of legitimacy theory. Accounting, Auditing & Accountability Journal 26(1): 75–100.
Lanis, R., and Richardson, G. 2016. Outside Directors , Corporate Social Responsibility Performance , and Corporate Tax Aggressiveness: An Empirical Analysis. Journal of Accounting, Auditing & Finance: 1–24.
Mcguinness, P. B., Vieito, P., and Wang, M. 2016. CSR performance in China: The role of board genderand foreign ownership. Journal of Corporate Finance.
Naufa, A. M., Lantara, I. W. N., and Lau, W.-Y. 2019. The impact of foreign ownership on return volatility, volume, and stock risks: Evidence from ASEAN countries. Economic Analysis and Policy 64: 221–235.
Ortas, E., and Alvarez, I. G.-. 2020. Bridging the gap between corporate social responsibility performance and tax aggressiveness The moderating role of national culture. Accounting, Auditing & Accountability Journal 33(4): 825–855.
Vacca, A., Iazzi, A., and Vrontis, D. 2020. The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies. Sustainability 12.
Waagstein, P. R. 2011. The mandatory corporate social responsibility in Indonesia: Problems and implications. Journal of Business Ethics 25: 455–466.
Whait, R. B., Christ, K. L., Ortas, E., and Burritt, R. L. 2018. What do we know about tax aggressiveness and corporate social responsibility? An integrative review. Journal of Cleaner Production 204: 542–552.
Zeng, T. A. O. 2016. Corporate Social Responsibility , Tax Aggressiveness, and Firm Market Value. Accounting Perspectives 15(1): 7–30.
Authors who publish with this journal agree to the following terms:
1. The author(s) hold the copyright of the article without restrictions.
2. The author(s) retain publishing rights without restrictions
3. The legal formal aspect of journal publication accessibility refers to Creative Commons Attribution (CC BY).
