文章基本信息

标题：Does the High or Low of Corporate Social Responsibility Disclosure affect Tax Avoidance?
本地全文：下载
作者：Firda Ayu Amalia ; Eny Suprapti
期刊名称：Jurnal Akuntansi dan Investasi
印刷版ISSN：1411-6227
电子版ISSN：2477-488X
出版年度：2020
卷号：21
期号：2
页码：277-288
DOI：10.18196/jai.2102149
语种：English
出版社：Universitas Muhammadiyah Yogyakarta
摘要：Research aims: This research aimed to empirically prove the difference of the extent of Corporate Social Responsibility (CSR) disclosure towards tax avoidance. Design/Methodology/Approach: 38 companies listed in Indonesia Stock Exchange (IDX) in 2017 were selected through purposive sampling. The analysis methods used were the independent t-test and the SPSS version 24. Research findings: The results showed that there was no difference between the companies with high CSR disclosures and those with the low ones towards tax avoidance. This indicates that despite the high and low disclosures,the companies’ CSR disclosures generate the same impact towards tax avoidance. Theoretical contribution/ Originality: This research has a novelty in the form of a comparison of CSR disclosures by companies and their impact on tax avoidance. Practitioner/Policy implication: Furthermore,the practical contribution to the government,especially the Directorate General of Taxes,is that CSR disclosure is used by companies to gain legitimacy from the public,especially investors. CSR disclosure is not for window dressing to avoid tax. Research limitation/Implication: The limitation in this study is the number of samples is less representative in representing the population. This is due to the small number of companies listed on the IDX in reporting and disclosing CSR in the sustainability report.
关键词：CSR Disclosure;High and Low Disclosure;Tax Avoidance