Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness
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 corpo...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Prasetiya Mulya Publishing
2016-08-01
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| Series: | International Research Journal of Business Studies |
| Subjects: | |
| Online Access: | http://www.irjbs.com/index.php/jurnalirjbs/article/view/1159 |
| _version_ | 1811260207484895232 |
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| author | Dahlia Sari Christine Tjen |
| author_facet | Dahlia Sari Christine Tjen |
| author_sort | Dahlia Sari |
| collection | DOAJ |
| description | 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 performance
is conducted by the Ministry of Environment as independent party.
It means that the higher the score of company’s environmental
performance, the higher the commitment to pay taxes. This study
supports the view that more socially responsible corporations are
likely to be less tax aggressive. |
| first_indexed | 2024-04-12T18:43:57Z |
| format | Article |
| id | doaj.art-fa19f64171ea40e39682448b75928f84 |
| institution | Directory Open Access Journal |
| issn | 2089-6271 2338-4565 |
| language | English |
| last_indexed | 2024-04-12T18:43:57Z |
| publishDate | 2016-08-01 |
| publisher | Prasetiya Mulya Publishing |
| record_format | Article |
| series | International Research Journal of Business Studies |
| spelling | doaj.art-fa19f64171ea40e39682448b75928f842022-12-22T03:20:41ZengPrasetiya Mulya PublishingInternational Research Journal of Business Studies2089-62712338-45652016-08-01929310410.21632/irjbs.9.2.93-104 Corporate Social Responsibility Disclosure, Environmental Performance, and Tax AggressivenessDahlia Sari0Christine TjenUniversitas IndonesiaThis 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 performance is conducted by the Ministry of Environment as independent party. It means that the higher the score of company’s environmental performance, the higher the commitment to pay taxes. This study supports the view that more socially responsible corporations are likely to be less tax aggressive.http://www.irjbs.com/index.php/jurnalirjbs/article/view/1159Corporate Social Responsibility DisclosureEnvironmental PerformanceTax Aggressiveness |
| spellingShingle | Dahlia Sari Christine Tjen Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness International Research Journal of Business Studies Corporate Social Responsibility Disclosure Environmental Performance Tax Aggressiveness |
| title | Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness |
| title_full | Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness |
| title_fullStr | Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness |
| title_full_unstemmed | Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness |
| title_short | Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness |
| title_sort | corporate social responsibility disclosure environmental performance and tax aggressiveness |
| topic | Corporate Social Responsibility Disclosure Environmental Performance Tax Aggressiveness |
| url | http://www.irjbs.com/index.php/jurnalirjbs/article/view/1159 |
| work_keys_str_mv | AT dahliasari corporatesocialresponsibilitydisclosureenvironmentalperformanceandtaxaggressiveness AT christinetjen corporatesocialresponsibilitydisclosureenvironmentalperformanceandtaxaggressiveness |