Corporate Social Responsibility, Size and Tax Aggressiveness: An Empirical Analysis

DOI

10.2991/aebmr.k.200131.021How to use a DOI?

Keywords

CSR, Firm Size, Tax Aggressiveness

Abstract

Corporate social responsibility (CSR) and taxes have the same roles and functions for social welfare, but large companies in Indonesia often use CSR to reduce taxes. This study examines the relationship between corporate social responsibility (CSR), firm size and corporate tax aggressiveness. Researchers used samples from 11 public companies listed in LQ45 Indonesia for financial year 2013-2015. The results of multiple regression analysis show that there is no evidence for a significant relationship between corporate CSR activities and corporate tax aggressiveness, while the size of the company has an influence on corporate activities in con-ducting corporate tax aggressiveness.

Copyright

© 2020, 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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TY  - CONF
AU  - R. A. H. Rahmat
AU  - M. Kustiawan
PY  - 2020
DA  - 2020/02/07
TI  - Corporate Social Responsibility, Size and Tax Aggressiveness: An Empirical Analysis
BT  - Proceedings of the 3rd Global Conference On Business, Management, and Entrepreneurship (GCBME 2018)
PB  - Atlantis Press
SP  - 96
EP  - 99
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200131.021
DO  - 10.2991/aebmr.k.200131.021
ID  - Rahmat2020
ER  -