Open AccessTHE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS
Author(s) -
Ferry Irawan,
Lukman Hakim Ahmad,
Imam Muhasan
Publication year - 2021
Publication title -
jurnal manajemen dan bisnis/jurnal manajemen and bisnis
Language(s) - English
Resource type - Journals
eISSN - 2621-4199
pISSN - 2302-4313
DOI - 10.34006/jmbi.v10i1.285
Subject(s) - corporate social responsibility , affect (linguistics) , business , stock exchange , revenue , corporate tax , accounting , tax revenue , public economics , tax avoidance , double taxation , economics , finance , public relations , psychology , political science , communication
In the last decade, national tax revenue experienced unperformed results. This situation led researchers to investigate factors affect it. One of the most discussed factors is tax aggressiveness. This study aims to explore how corporate social responsibility (CSR) influence firm’s tax aggressiveness. We used 54 manufacturing companies that listed in Indonesia Stock Exchange (IDX) for period 2012-2016. Using random effect, we obtained several findings. Tax aggressiveness behavior influenced by CSR characteristics and dimensions. Social and environment CSR activity has no impact on tax aggressiveness. In contrast, economic CSR activity significantly negative affect the firms’ behavior to apply tax aggressiveness.