Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)

The Effect of Corporate Social Responsibility on Tax Aggressiveness: Moderating by Family Ownership in Indonesia

Authors
Kennardi Tanujaya, Iskandar Itan
Corresponding Author
Kennardi Tanujaya
Available Online 15 September 2020.
DOI
https://doi.org/10.2991/aebmr.k.200915.024How to use a DOI?
Keywords
tax aggressiveness, family ownerships, corporate social responsibility disclosure, family companies
Abstract
The design of this research is to analysis the significance of corporate social responsibility (CSR) disclosures toward tax aggressiveness that moderated by the family ownership. The dependent variable in this research is tax aggressiveness. The independent variable in this research is CSR disclosure. The moderating variables are family ownership. The target population is firms listed in Indonesia Stock Exchange that established from 2013. The results showed that CSR disclosure and family ownership have significant effect on tax aggressiveness. The family companies have big potential in reducing tax payment than non-family companies. Besides that, there is no significance effect of family ownerships on moderating the association of CSR disclosure and tax aggressiveness.
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Proceedings
International Conference on Management, Accounting, and Economy (ICMAE 2020)
Part of series
Advances in Economics, Business and Management Research
Publication Date
15 September 2020
ISBN
978-94-6239-053-9
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.200915.024How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Kennardi Tanujaya
AU  - Iskandar Itan
PY  - 2020
DA  - 2020/09/15
TI  - The Effect of Corporate Social Responsibility on Tax Aggressiveness: Moderating by Family Ownership in Indonesia
BT  - International Conference on Management, Accounting, and Economy (ICMAE 2020)
PB  - Atlantis Press
SP  - 99
EP  - 103
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200915.024
DO  - https://doi.org/10.2991/aebmr.k.200915.024
ID  - Tanujaya2020
ER  -