Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)

Corporate Social Responsibility Disclosure, Ownership Structure and Tax Aggressiveness

Authors
Toni Heryana, Arizal Zul Lathif
Corresponding Author
Toni Heryana
Available Online May 2019.
DOI
https://doi.org/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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Volume Title
Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
May 2019
ISBN
978-94-6252-723-2
ISSN
2352-5428
DOI
https://doi.org/10.2991/icebef-18.2019.16How to use a DOI?
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/).

Cite this article

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  - https://doi.org/10.2991/icebef-18.2019.16
ID  - Heryana2019/05
ER  -