Corporate Social Responsibility Disclosure, Ownership Structure and Tax Aggressiveness

DOI

10.2991/icebef-18.2019.16How to use a DOI?

Keywords

corporate social responsibility disclosure; ownership structure; tax aggressiveness

Abstract

This study aims to empirically examine the effect of corporate social responsibility disclosure and ownership structure on tax aggressiveness, especially in mining companies operating in Indonesia. The results of testing hypotheses using panel data regression obtained results that disclosure of corporate social responsibility has a negative effect on tax aggressiveness, while ownership structure has a positive effect on tax aggressiveness with the fixed effect regression model. This finding contributes to stakeholder theory which emphasizes the need for companies to carry out various corporate social responsibility activities in fulfilling the information needed by interested parties, including the government as tax authorities.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Toni Heryana
AU  - Arizal Zul Lathif
PY  - 2019/05
DA  - 2019/05
TI  - Corporate Social Responsibility Disclosure, Ownership Structure and Tax Aggressiveness
BT  - Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)
PB  - Atlantis Press
SP  - 68
EP  - 72
SN  - 2352-5428
UR  - https://doi.org/10.2991/icebef-18.2019.16
DO  - 10.2991/icebef-18.2019.16
ID  - Heryana2019/05
ER  -