| Autor: |
Karundeng, Frandy, Upa, Vierly Ananta, Dananjaya, Yanuar |
| Zdroj: |
International Journal of Society Systems Science; 2020, Vol. 12 Issue: 3 p215-230, 16p |
| Abstrakt: |
Companies that take benefits of natural resources are required to implement corporate social responsibilities (CSRs). Besides, they have an obligation to pay tax. CSR and tax have the same goal to improve the community welfare, while both are expenses for the companies. These similarities allow companies with high CSR activities to decrease the amount of tax payable through tax avoidance practices. The results of this study show that the higher the level of CSR activities, the higher the company's responsibility for its tax obligations. Moreover, CSR has stronger influence on decreasing tax avoidance if CSR is carried out by large companies. Profitability does not moderate the relationship because of the weakening economic conditions of mining industry. In addition, companies with high CSR activities assumed that tax payment became a part of CSR, so they did not consider CSR and tax payment to be separated and mutually replaceable. |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
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