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

Marsdenia, Dwi Martani

Research output: Contribution to journalConference articlepeer-review

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 languageEnglish
Article number012088
JournalIOP Conference Series: Earth and Environmental Science
Volume175
Issue number1
DOIs
Publication statusPublished - 24 Jul 2018
EventInternational Conference on Industrial Technology for Sustainable Development 2017, ICon-ITSD 2017 - Makassar, Indonesia
Duration: 25 Oct 201726 Oct 2017

Keywords

  • Book Tax Difference
  • Environmental CSR disclosure
  • tax avoidance

Fingerprint Dive into the research topics of 'Environmental CSR disclosure and Tax Avoidance behavior: Empirical Study of Indonesia's Capital Market Listed Company'. Together they form a unique fingerprint.

Cite this