Environmental responsibility performance, corporate social responsibility disclosure, tax aggressiveness: Does corporate governance have a role?

Journal of Governance and Regulation

article

Amrie Firmansyah¹  Riska Septiana Estutik¹ 

[1] Department of Accounting

关键词: Tax Aggressiveness;    Environmental ResponsibilityPerformance;    Corporate Social Responsibility Disclosure;    CorporateGovernance;   

DOI  :  10.22495/jgrv9i4art1

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

The self-assessment system tends to provide a loophole forcompanies to reduce tax payment. The great benefit of the tax tothe community links tax with social responsibility. This studyaims to investigate the effect of environmental responsibilityperformance and social responsibility disclosure on taxaggressiveness as well as the role of corporate governance inmoderating these effects. The analysis in this study was conductedon 34 non-financial companies listed on the Indonesia StockExchange and were participants of 2014-2018 PROPER selectedusing purposive sampling so that 170 observations were obtained.This study employs two-panel data regression models, namelymodels with and without corporate governance, as a moderatingvariable. The result suggests that environmental responsibilityperformance and social responsibility disclosure are negativelyassociated with tax aggressiveness. However, corporate governancefails to strengthen these negative influences.

【 授权许可】

CC BY-NC