The Effect of Tax aggressiveness nd Earning Mangement on CSR Disclosure
Trisni Suryarini, Putri Ulul Azmi, Retnoningrum Hidayah, Linda Agustina
Universitas Negeri Semarang
Abstract
This study aims to determined the effect of Tax Aggressiveness and Earning Management on Corporate Social Responsibility (CSR) Disclosure. Sampling method used Purposive Sampling. The test used samples obtained from all banking companies listed on Indonesian Stock Exchange (IDX) during 2015 – 2017. Samples in this study were 41 banking companies. This study used secondary data such as financial report and annual report of companies. 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 Disclosure
Topic: Sustainable Development