The effect of company size, corporate social responsibility and corporate governance on tax aggressiveness during the Covid ۱۹ pandemic
Publish Year: 1402
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_NASME-6-4_007
تاریخ نمایه سازی: 30 بهمن 1402
Abstract:
This study aims to determine and analyze the effect of company size, corporate social responsibility, and corporate governance on tax aggressiveness. This study includes five independent variables, namely company size, corporate social responsibility, corporate governance which is proxied using independent commissioner, audit committee, and concentrated ownership, with one dependent variable, namely tax aggressiveness. The population in this study were property and real estate subsector companies with a total of ۵۳ companies listed on the Indonesia Stock Exchange in ۲۰۱۹-۲۰۲۱. The sampling method used is purposive sampling. The information used in this study was obtained from financial information published on the Indonesia Stock Exchange. Tax aggressiveness is proxied using ETR, corporate social responsibility is measured using CSR disclosure indicators based on the Global Reporting Initiative (GRI) guidelines. The results showed that company size has no effect on tax aggressiveness, corporate social responsibility has a positive effect on tax aggressiveness, corporate governance proxied using independent commissioners and audit committees has no effect on tax aggressiveness; While corporate governance proxied using concentrated ownership has a positive effect on tax aggressiveness.
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Authors
Susilawati Indah
M.A. Student of Accounting, Trisakti University, Jakarta, Indonesia
Sekar Mayangsari
Associate Professor of Accounting, Trisakti University, Jakarta, Indonesia
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