The Effect of Corporate Social Responsibility on Tax Aggressiveness: Moderating by Family Ownership in Indonesia
Kennardi Tanujaya, Iskandar Itan
Available Online 15 September 2020.
- https://doi.org/10.2991/aebmr.k.200915.024How to use a DOI?
- tax aggressiveness, family ownerships, corporate social responsibility disclosure, family companies
- 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.
- 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 -