Universitas Indonesia Conferences, International Accounting Conference - 2017

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CSR DISCLOSURE AND TAX AVOIDANCE: INTERNATIONALISATION AS A MODERATING VARIABLE
Hidayah Asfaro Saragih, Chaerul Djakman, Desi Adhariani

Last modified: 2017-07-06

Abstract


This study aims to investigate the effect of CSR disclosure on tax avoidance with internationalisation as a moderating variable. By conducting regression analysis on 153 firm-years from manufacturing industry in Indonesia during 2013-2015, this study finds that CSR disclosure positively affects tax avoidance. Meanwhile, internationalisation has no effect on tax avoidance and has no moderating role against the positive association between CSR disclosure and tax avoidance.


Keywords


CSR disclosure; tax avoidance; internationalisation

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