WHO NEEDS ETHICS? THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS
This study examines the effects of corporate social responsibilities (CSR) as ethical commitment measurement on tax avoidance through transfer pricing aggressiveness. We examine 439 listed firms in Indonesia (excluding financial and insurance institutions) from 2008 to 2015. This is the first stu...
Saved in:
| Main Author: | |
|---|---|
| Format: | Theses |
| Language: | Indonesia |
| Online Access: | https://digilib.itb.ac.id/gdl/view/38974 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Institut Teknologi Bandung |
| Language: | Indonesia |
| Summary: | This study examines the effects of corporate social responsibilities (CSR) as ethical
commitment measurement on tax avoidance through transfer pricing
aggressiveness. We examine 439 listed firms in Indonesia (excluding financial and
insurance institutions) from 2008 to 2015. This is the first study, to our knowledge,
to empirically relate tax avoidance, transfer pricing aggressiveness, and CSR. We
find that the CSR negatively affects the tax avoidance and also negatively affects
transfer pricing aggressiveness. Moreover, CSR is negatively associated with tax
avoidance in high advertising expense portfolio. Our study suggests that CSR
should be considered as an important variable for defining firms’ ethical
commitment. This study is expected to bring the new idea in analyzing tax
aggressiveness issues and to provide the determinants of tax avoidance and transfer
pricing aggressiveness in Indonesia that hopefully can be useful for government,
corporation, and tax consultant.
Keywords: corporate social responsibility; tax avoidance; transfer pricing;
Indonesia |
|---|