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.
|Journal||IOP Conference Series: Earth and Environmental Science|
|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
- Book Tax Difference
- Environmental CSR disclosure
- tax avoidance