The Effect of Tax Aggressiveness and Earning Management on CSR Disclosure
Trisni Suryarini, Putri Ulul Azmi, Retnoningrum Hidayah, Linda Agustina
Universitas Negeri Semarang
Abstract
This study aims to determine the effect of Tax Aggressiveness and Earning Management on Corporate Social Responsibility (CSR) Disclosure. The test used samples obtained from all banking companies listed on Indonesian Stock Exchange (IDX) during year of 2015 – 2017 and samples were 41 banking companies. Sampling method used Purposive Sampling. This study used secondary data such as financial report and annual report. The results showed that Tax Aggressiveness measured by Effective Tax Rate (ETR) has no effects on company-s corporate social responsibility disclosure. Earning Management proved to have no effects on Corporate Social Responsibility Disclosure.
Keywords: Tax Aggressiveness; Earning Management; Corporate Social Responsibility (CSR) Disclosure
Topic: Sustainable Development