What is Multinationality, Tax Haven Utilization, Uncertainty Tax and Disclosure of Corporate Social Responsibility Affected Tax Avoidance by Multinational Companies?

Trisni Suryarini, Retnoningrum Hidayah

2018

Abstract

The practice of tax avoidance is carried out because debt is greater than the capital, especially that debt obtained from the same group of companies. This study aims to obtain empirical evidence regarding the influence of multinational, utilization of tax havens, tax uncertainty, and Corporate Social Responsibility disclosure on tax avoidance. The population in this study are multinational companies listed on the Indonesia Stock Exchange in 2012-2016. Technique in this study was purposive sampling and obtained a sample of 38 companies. The analysis used Ordinal Least Square (OLS) with SPSS. The results of the study show that multinational, utilization of tax havens, uncertainty in taxes and disclosure of CSR did not affect tax avoidance.

Paper Citation

in Harvard Style

Suryarini T. and Hidayah R. (2018). What is Multinationality, Tax Haven Utilization, Uncertainty Tax and Disclosure of Corporate Social Responsibility Affected Tax Avoidance by Multinational Companies?.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 1154-1162. DOI: 10.5220/0009507311541162

in Bibtex Style

@conference{unicees18,
author={Trisni Suryarini and Retnoningrum Hidayah},
title={What is Multinationality, Tax Haven Utilization, Uncertainty Tax and Disclosure of Corporate Social Responsibility Affected Tax Avoidance by Multinational Companies?},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={1154-1162},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009507311541162},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - What is Multinationality, Tax Haven Utilization, Uncertainty Tax and Disclosure of Corporate Social Responsibility Affected Tax Avoidance by Multinational Companies?
SN - 978-989-758-432-9
AU - Suryarini T.
AU - Hidayah R.
PY - 2018
SP - 1154
EP - 1162
DO - 10.5220/0009507311541162