文章基本信息

标题：Analysis of Corporate Social Responsibility (CSR) Disclosure Toward Tax Aggressivity and Its Impacts on Investor Reaction
本地全文：下载
作者：Nela Safelia ; Reni Yustien ; Widya Sari Wendri 等
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2020
卷号：11
期号：22
页码：106-111
DOI：10.7176/RJFA/11-22-10
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study was administered to analyze and obtain empirical evidence regarding Corporate Social Responsibility (CSR) disclosure on tax aggressiveness and the impact of corporate CSR disclosure and tax aggressiveness on investor reactions. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. Samples were 147 companies selected using purposive sampling technique. Path analysis was performed to analyze the data of this study. The results of this study showed that CSR disclosure negatively affected the tax aggressiveness and CSR affected investor reactions. Further, tax aggressiveness did not affect investor reactions. In addition, CSR disclosure and tax aggressiveness did not share simultaneous influence on investor reactions.
关键词：CSR Disclosure;tax aggressiveness;Investor Reaction;Profitability;Company Size and Leverage