The Role of Corporate Social Responsibility as a Moderator on the Effect of Profitability and Company Size on Tax Aggressiveness

DOI

10.2991/aebmr.k.210311.091How to use a DOI?

Keywords

Profitability, Company Size, Corporate Social Responsibility, Tax Aggressiveness

Abstract

This study was conducted to analyze the effect of profitability and company size on tax aggressiveness with Corporate Social Responsibility as a moderating variable. The population of this research is manufacturing companies listed on the Indonesian Stock Exchange in 2014-2017 with a sample proposive sampling method, obtained data from 179 companies. The data analysis technique used Moderated Regression Analysis (MRA). The results of this study indicate that profitability and company size have a significant negative effect on tax aggressiveness, while Corporate Social Responsibility is able to strengthen profitability and weaken company size against tax aggressiveness.

Copyright

© 2021, 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  - Rr. Tjahjaning Poerwati
AU  - Nur Aini
AU  - Maryono
AU  - Teguh Parmono Hadi
PY  - 2021
DA  - 2021/03/13
TI  - The Role of Corporate Social Responsibility as a Moderator on the Effect of Profitability and Company Size on Tax Aggressiveness
BT  - Proceedings of the 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020)
PB  - Atlantis Press
SP  - 458
EP  - 461
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210311.091
DO  - 10.2991/aebmr.k.210311.091
ID  - Poerwati2021
ER  -