Environmental CSR disclosure and Tax Avoidance behavior: Empirical Study of Indonesia's Capital Market Listed Company

International Conference on Industrial Technology for Sustainable Development 2017

工业技术;经济学

Marsdenia^1 ; Martani, Dwi^2

Vocational Higher Education Program, Universitas Indonesia, Indonesia^1

Faculty of Economic and Business, Universitas Indonesia, Indonesia^2

关键词: Avoidance behavior;    Book Tax Difference;    Dependent variables;    Empirical studies;    Environmental CSR disclosure;    Independent variables;    Regression model;    tax avoidance;   

Others  :  https://iopscience.iop.org/article/10.1088/1755-1315/175/1/012088/pdf
DOI  :  10.1088/1755-1315/175/1/012088

学科分类：工业工程学

来源: IOP

【 摘 要 】

This study is aimed at analizing the effect of Environmental CSR Disclosure to tax avoidance behavior. This study used secondary data from Indonesian Capital Market which acquired from software data available such as data stream and Eicon database. Data collected was processed by using regression model. This research consisted of variable Environmental CSR Disclosure as independent variable and tax avoidance behavior as dependent variable and also some control variables. This research found that Environmental CSR Disclosure significantly influenced tax avoidance behavior.