The purpose of this research is to examine the influence of tax aggressiveness to CSR disclosure.... more The purpose of this research is to examine the influence of tax aggressiveness to CSR disclosure. Legitimacy theory is used inthis research to explain the research framework in relation to tax aggressiveness and its effect to CSR disclosure. The study is conducted quantitatively by using corporations that become part of indeks SRI KEHATI and listed in The Indonesian Stock Exchange from 2011-2013 as the samples. The independent variable is tax aggressiveness and measured by Book Tax Difference (BTD). The control variables are represented by corporate size (SIZE), Return On Asset (ROA), Leverage (LEV), Capital Intensity (CAPINT), and Market to Book Ratio (MKTBK). Finally the result indicated that the sign of relationship between tax aggressiveness and CSR disclosure is positive but not significant. This may be caused tax aggressiveness now yet regulated in Indonesia.
The purpose of this research is to examine the influence of tax aggressiveness to CSR disclosure.... more The purpose of this research is to examine the influence of tax aggressiveness to CSR disclosure. Legitimacy theory is used inthis research to explain the research framework in relation to tax aggressiveness and its effect to CSR disclosure. The study is conducted quantitatively by using corporations that become part of indeks SRI KEHATI and listed in The Indonesian Stock Exchange from 2011-2013 as the samples. The independent variable is tax aggressiveness and measured by Book Tax Difference (BTD). The control variables are represented by corporate size (SIZE), Return On Asset (ROA), Leverage (LEV), Capital Intensity (CAPINT), and Market to Book Ratio (MKTBK). Finally the result indicated that the sign of relationship between tax aggressiveness and CSR disclosure is positive but not significant. This may be caused tax aggressiveness now yet regulated in Indonesia.
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