Proceedings of the 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020)

The Role of Corporate Social Responsibility as a Moderator on the Effect of Profitability and Company Size on Tax Aggressiveness

Authors
Rr. Tjahjaning Poerwati, Nur Aini, Maryono, Teguh Parmono Hadi
Corresponding Author
Rr. Tjahjaning Poerwati
Available Online 13 March 2021.
DOI
10.2991/aebmr.k.210311.091How to use a DOI?
Keywords
Profitability, Company Size, Corporate Social Responsibility, Tax Aggressiveness
Abstract

This study was conducted to analyze the effect of profitability and company size on tax aggressiveness with Corporate Social Responsibility as a moderating variable. The population of this research is manufacturing companies listed on the Indonesian Stock Exchange in 2014-2017 with a sample proposive sampling method, obtained data from 179 companies. The data analysis technique used Moderated Regression Analysis (MRA). The results of this study indicate that profitability and company size have a significant negative effect on tax aggressiveness, while Corporate Social Responsibility is able to strengthen profitability and weaken company size against tax aggressiveness.

Copyright
© 2021, 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 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
13 March 2021
ISBN
10.2991/aebmr.k.210311.091
ISSN
2352-5428
DOI
10.2991/aebmr.k.210311.091How to use a DOI?
Copyright
© 2021, 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  - Rr. Tjahjaning Poerwati
AU  - Nur Aini
AU  - Maryono
AU  - Teguh Parmono Hadi
PY  - 2021
DA  - 2021/03/13
TI  - The Role of Corporate Social Responsibility as a Moderator on the Effect of Profitability and Company Size on Tax Aggressiveness
BT  - Proceedings of the 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020)
PB  - Atlantis Press
SP  - 458
EP  - 461
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210311.091
DO  - 10.2991/aebmr.k.210311.091
ID  - Poerwati2021
ER  -