Environmental CSR disclosure and Tax Avoidance behavior: Empirical Study of Indonesia's Capital Market Listed Company

Dwi Martani

doi:10.1088/1755-1315/175/1/012088

Environmental CSR disclosure and Tax Avoidance behavior: Empirical Study of Indonesia's Capital Market Listed Company

Marsdenia, Dwi Martani

Research output: Contribution to journal › Conference article › peer-review

2 Citations (Scopus)

Abstract

This study is aimed at analizing the effect of Environmental CSR Disclosure to tax avoidance behavior. This study used secondary data from Indonesian Capital Market which acquired from software data available such as data stream and Eicon database. Data collected was processed by using regression model. This research consisted of variable Environmental CSR Disclosure as independent variable and tax avoidance behavior as dependent variable and also some control variables. This research found that Environmental CSR Disclosure significantly influenced tax avoidance behavior.

Original language	English
Article number	012088
Journal	IOP Conference Series: Earth and Environmental Science
Volume	175
Issue number	1
DOIs	https://doi.org/10.1088/1755-1315/175/1/012088
Publication status	Published - 24 Jul 2018
Event	International Conference on Industrial Technology for Sustainable Development 2017, ICon-ITSD 2017 - Makassar, Indonesia Duration: 25 Oct 2017 → 26 Oct 2017

Keywords

Book Tax Difference
Environmental CSR disclosure
tax avoidance

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10.1088/1755-1315/175/1/012088

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title = "Environmental CSR disclosure and Tax Avoidance behavior: Empirical Study of Indonesia's Capital Market Listed Company",

abstract = "This study is aimed at analizing the effect of Environmental CSR Disclosure to tax avoidance behavior. This study used secondary data from Indonesian Capital Market which acquired from software data available such as data stream and Eicon database. Data collected was processed by using regression model. This research consisted of variable Environmental CSR Disclosure as independent variable and tax avoidance behavior as dependent variable and also some control variables. This research found that Environmental CSR Disclosure significantly influenced tax avoidance behavior.",

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author = "Marsdenia and Dwi Martani",

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PY - 2018/7/24

Y1 - 2018/7/24

N2 - This study is aimed at analizing the effect of Environmental CSR Disclosure to tax avoidance behavior. This study used secondary data from Indonesian Capital Market which acquired from software data available such as data stream and Eicon database. Data collected was processed by using regression model. This research consisted of variable Environmental CSR Disclosure as independent variable and tax avoidance behavior as dependent variable and also some control variables. This research found that Environmental CSR Disclosure significantly influenced tax avoidance behavior.

AB - This study is aimed at analizing the effect of Environmental CSR Disclosure to tax avoidance behavior. This study used secondary data from Indonesian Capital Market which acquired from software data available such as data stream and Eicon database. Data collected was processed by using regression model. This research consisted of variable Environmental CSR Disclosure as independent variable and tax avoidance behavior as dependent variable and also some control variables. This research found that Environmental CSR Disclosure significantly influenced tax avoidance behavior.

KW - Book Tax Difference

KW - Environmental CSR disclosure

KW - tax avoidance

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Y2 - 25 October 2017 through 26 October 2017

ER -

Environmental CSR disclosure and Tax Avoidance behavior: Empirical Study of Indonesia's Capital Market Listed Company

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Keywords

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