This study has objective to analyze whether irresponsibilty corporate social responsibility (CSR) have negative or positive association with tax avoidance or tax aggresiveness. Measurement for irresponsibility CSR by content analysis of disclosure of CSR from Listed Company Annual Report. Tax A voidance measurement using 12 various tools. Data Processing and Analysis using various tools of econometrics for robustness testing for the result of this research. This research finds there are significant positive effects of irresponsible CSR to tax avoidance behavior for selected sample for this research. There are future research on how to measure irresponsible CSR by using another tools.Â
|Published - 2017
|The 2nd International Conference on Vocational Higher Education (ICVHE) 2017 - ID, Bali, Indonesia
Duration: 1 Jan 2017 → …
|The 2nd International Conference on Vocational Higher Education (ICVHE) 2017
|1/01/17 → …
- Irresponsibilty CSR, Tax Avoidance, Tax Aggresiveness, Annual Reports, CSR Disclosure.