Corporate Social Responsibility, Capital Intensity, and Tax Aggresiveness: Evidence from Indonesia

Authors

  • Dinda Ayu Laksmi Accounting Department, Faculty of Economics and Business, Airlangga University Surabaya
  • Niluh Putu Dian Rosalina Handayani Narsa Accounting Department, Faculty of Economics and Business, Airlangga University Surabaya

DOI:

https://doi.org/10.26740/jaj.v13n2.p132-143

Keywords:

capital intensity, coporate social responsibility, tax aggresiveness

Abstract

Abstract

 

Many empirical evidences regarding the relationship between Corporate Social Responsibility (CSR) and Tax Aggresiveness (TA) had shown inconsistency, thus, there is a need to reconcile those findings by utilize moderating variables which in turn hopefully will provide a more specific explanation regarding the mechanism behind it. This study aims to obtain empirical evidence related to the relationship between CSR and TA and also the relationship between CSR and TA with capital intensity as a moderator. CSR in this study was measured using the index from Global Reporting Intiatives (GRI) version 4. The sample used in this study was 384 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The data obtained were analyzed using SPSS with multiple linear regression analysis and moderated regression analysis. The results show that CSR is negatively related to TA. Furthermore it is also found that capital intensity has a role as pure moderator variable that can weaken the negative relationship between CSR and TA, or in other words the interaction between CSR and capital intensity tends to cause company to engage in TA

References

Handayani, H., Soerono, A. N., & Ramdhani, D. (2018). Pengaruh Agresivitas Pajak Terhadap Corporate Social Responsibility Dengan Variabel Kontrol Return on Asset Dan Leverage. Tirtayasa Ekonomika, 13(1), 162. https://doi.org/10.35448/jte.v13i1.4236

Makhfudloh. F., Herawati. N., & Wulandari. A. (2018). Pengaruh Corporate Social Responsibility terhadap Perencanaan Agresivitas Pajak. Jurnal Akuntansi Dan Bisnis, 18(1), 48. https://doi.org/10.20961/jab.v18i1.235

Sharma, S., Durand, R. M., & Gur-Arie, O. (1981). Identification and Analysis of Moderator Variables. Journal of Marketing Research, 18(3), 291. https://doi.org/10.2307/3150970

Sudana. I. M.. (2011). Manajemen Keuangan Perusahaan Teori & Praktek. Erlangga

Vacca. A., Iazzi. A., & Vrontis. D. (2020). The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility : Evidence from Italian Listed Companies. Sustainability, 12(5):2007, 1-15

Downloads

Published

2021-09-30

How to Cite

Laksmi, D. A., & Narsa, N. P. D. R. H. (2021). Corporate Social Responsibility, Capital Intensity, and Tax Aggresiveness: Evidence from Indonesia. AKRUAL: Jurnal Akuntansi, 13(2), 132–143. https://doi.org/10.26740/jaj.v13n2.p132-143

Issue

Vol. 13 No. 2 (2022): AKRUAL: Jurnal Akuntansi

Section

Articles

License

Copyright (c) 2021 AKRUAL: Jurnal Akuntansi

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Abstract views: 1391 , PDF Downloads: 1926