This study aims to find out the influence of corporate social responsibility (CSR) and corporate governance (CG) with tax aggressiveness. Sample in this study is 42 with criterias: companies in Indonesia whichprovide sustainability reports in 2014 and obtain positif profit. Analysis were conducted byusing multiple regression analysis. The result shows that CSR significantly influencetax aggresiveness. The more extensive CSRdisclosures, it seems that companies tend to be more aggressive in applyingtax. On the other hand, this study finds that corporate governance (CG) does not significantly influence tax aggressiveness. A good corporate governance score doesnot mean an effective corporate governance mechanism in combating un ethical behavior of managers in managing taxes.
| Published by | Universitas Tarumanagara |
| Journal Name | Jurnal Akuntansi |
| Contact Phone | +625655508-9 |
| Contact Name | https://ecojoin.org/index.php/EJA |
| Contact Email | submisipaper@fe.untar.ac.id |
| Location | Kota adm. jakarta barat, Dki jakarta INDONESIA |
| Website | EJA| https://ecojoin.org/index.php/EJA| |
| ISSN | ISSN : 14103591, EISSN : 25498800, DOI : 10.24912, |
| Core Subject | Economy, |
| Meta Subject | Economics, Econometrics & Finance, |
| Meta Desc | Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies |
| Penulis | Gunawan, Juniati |
| Publisher Article | Fakultas Ekonomi dan Bisnis Universitas Tarumanagara |
| Subtitle Article | Jurnal Akuntansi Vol 21, No 3 (2017): September 2017 |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | https://ecojoin.org/index.php/… |
| DOI | https://doi.org/10.24912/ja.v21i3.2… |
| DOI Number | DOI: 10.24912/ja.v21i3.246 |
| Download Article [1] | https://ecojoin.org/index.php/EJA/articl… |
| Download Article [2] | http://download.garuda.ristekdikti.go.id… |
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