Tax Aggressiveness, Profitability, and Social Responsibility Disclosure: Evidence from Indonesia: Proceeding of ISCLO (International Seminar and Conference on Learning Organization, October 26th 2016
Cahyaningsih
Informasi Umum
Kode
17.24.135
Klasifikasi
336.2 - Taxes and Taxation
Jenis
E-Article
Subjek
Tax
No. Rak
8a
Dilihat
6 kali
Informasi Lainnya
Abstraksi
This study examines whether tax aggressiveness and profitability affect social responsibility disclosure. Using firms listed in the Indonesia Stock Exchange, the result provides evidence that firms with higher tax aggressiveness have lower social responsibility disclosure. Further, the result shows that in the lower profitable firms, the higher tax aggressiveness associated with the lower social responsibility disclosure. This result indicates that lower profitable firms are more likely to undertake aggressive tax avoidance to generate tax saving and less interested in being socially responsible.
Keywords. tax aggressiveness; profitability; social responsibility disclosure.
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Pengarang
| Nama | Cahyaningsih |
| Jenis | Perorangan |
| Penyunting | |
| Penerjemah |
Penerbit
| Nama | Universitas Telkom |
| Kota | Bandung |
| Tahun | 2016 |
Sirkulasi
| Harga sewa | IDR 0,00 |
| Denda harian | IDR 0,00 |
| Jenis | Non-Sirkulasi |
