publication . Article . 2016

Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness

Dahlia Sari; Christine Tjen;
Open Access English
  • Published: 01 Aug 2016 Journal: International Research Journal of Business Studies (issn: 2089-6271, eissn: 2338-4565, Copyright policy)
  • Publisher: Prasetiya Mulya Publishing
Abstract
This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness. This study took a sample of non-financial companies listed on the Indonesian Stock Exchange during 2009-2012. This study shows that the corporate taxpayers’ level of CSR disclosure has significant negative effect towards the tax aggressiveness. It means the higher the level of the CSR disclosure, the lower the company’s tax aggressiveness. This study also proves that good environmental performance will strengthen the negative effect of CSR disclosure on tax aggressiveness. The assessment of environmental p...
Subjects
free text keywords: Corporate Social Responsibility Disclosure, Environmental Performance, Tax Aggressiveness, Business, HF5001-6182, Finance, HG1-9999
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