Environmental responsibility performance, corporate social responsibility disclosure, tax aggressiveness: Does corporate governance have a role?
| Autor: | Amrie Firmansyah, Riska Septiana Estutik |
|---|---|
| Rok vydání: | 2020 |
| Předmět: |
Economics and Econometrics
Public Administration business.industry Strategy and Management Corporate governance 05 social sciences Accounting 050201 accounting 0502 economics and business Corporate social responsibility Business Business and International Management 050203 business & management Finance |
| Zdroj: | Journal of Governance and Regulation. 9:8-24 |
| ISSN: | 2306-6784 2220-9352 |
| DOI: | 10.22495/jgrv9i4art1 |
| Popis: | The self-assessment system tends to provide a loophole for companies to reduce tax payment. The great benefit of the tax to the community links tax with social responsibility. This study aims to investigate the effect of environmental responsibility performance and social responsibility disclosure on tax aggressiveness as well as the role of corporate governance in moderating these effects. The analysis in this study was conducted on 34 non-financial companies listed on the Indonesia Stock Exchange and were participants of 2014-2018 PROPER selected using purposive sampling so that 170 observations were obtained. This study employs two-panel data regression models, namely models with and without corporate governance, as a moderating variable. The result suggests that environmental responsibility performance and social responsibility disclosure are negatively associated with tax aggressiveness. However, corporate governance fails to strengthen these negative influences |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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