Research Article
CSR and Tax Aggressiveness: The Moderation Role of Risk Management
@INPROCEEDINGS{10.4108/eai.22-7-2020.2307893, author={Ain Hajawiyah and Indah Fajarini Sri Wahyuningrum and Niswah Baroroh and Kiswanto Kiswanto and Atta Putra Harjanto}, title={CSR and Tax Aggressiveness: The Moderation Role of Risk Management}, proceedings={Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia}, publisher={EAI}, proceedings_a={ICE-BEES}, year={2021}, month={5}, keywords={csr risk management tax aggressiveness}, doi={10.4108/eai.22-7-2020.2307893} }- Ain Hajawiyah
Indah Fajarini Sri Wahyuningrum
Niswah Baroroh
Kiswanto Kiswanto
Atta Putra Harjanto
Year: 2021
CSR and Tax Aggressiveness: The Moderation Role of Risk Management
ICE-BEES
EAI
DOI: 10.4108/eai.22-7-2020.2307893
Abstract
This study aims to examine the effect of CSR on tax aggressiveness of non-financial companies in Indonesia. This study also aims to examine the moderation role of risk management in the effect of CSR on tax aggressiveness. This study uses secondary data sourced from Indonesia Stock Exchange (IDX) and firms’ website amounted to 342 firm-years covering 2013-2018. The data then processed using balanced panel regression with STATA 12 Software. The result shows that there is no significant effect of CSR on tax aggressiveness. The result also shows that risk management moderate the effect of CSR on tax aggressiveness. This study is useful for industry in making CSR reporting and tax aggressiveness strategy. This study also useful for tax authority in evaluating the risk of tax aggressiveness through CSR reporting.