The Influence of Tax Aggressiveness on the Disclosure of Corporate Social Responsibility - A Study of Manufacturing Firms Listed on the Indonesian Stock Exchange 2011–2015

Distya Prasita Setyoari, Heru Tjaraka

2018

Abstract

This study aims to examine the influence of tax aggressiveness on the disclosure of corporate social responsibility (CSR) and is a replica of a previous study carried out by Lanis and Richardson (2013). Tax aggressiveness is measured by using the effective tax rate (ETR), which serves as the independent variable, while corporate social responsibility (CSR) serves as the dependent variable. Variables such as company size (SIZE), leverage (LEV), capital intensity (CAPINT), market-to-book ratio (MKTB), and return on assets (ROA) are used as the control variables. Manufacturing companies listed on the Indonesian Stock Exchange (IDX) for the period 2011–2015 made up the sample for this study, which yielded a total of 175 companies. Hypothesis testing in this study was done by using multiple regression analysis, with the assistance of SPSS software (version 20). The results show that tax aggressiveness is significantly related to the disclosure of corporate social responsibility (CSR). Companies that have a higher level of tax aggressiveness are therefore inclined to make greater CSR disclosures.

Paper Citation

in Harvard Style

Setyoari D. and Tjaraka H. (2018). The Influence of Tax Aggressiveness on the Disclosure of Corporate Social Responsibility - A Study of Manufacturing Firms Listed on the Indonesian Stock Exchange 2011–2015.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 673-678. DOI: 10.5220/0007019706730678

in Bibtex Style

@conference{jcae symposium18,
author={Distya Prasita Setyoari and Heru Tjaraka},
title={The Influence of Tax Aggressiveness on the Disclosure of Corporate Social Responsibility - A Study of Manufacturing Firms Listed on the Indonesian Stock Exchange 2011–2015},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={673-678},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007019706730678},
isbn={978-989-758-339-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - The Influence of Tax Aggressiveness on the Disclosure of Corporate Social Responsibility - A Study of Manufacturing Firms Listed on the Indonesian Stock Exchange 2011–2015
SN - 978-989-758-339-1
AU - Setyoari D.
AU - Tjaraka H.
PY - 2018
SP - 673
EP - 678
DO - 10.5220/0007019706730678