Corporate Social Responsibility Disclosure (CSRD) and Corporate Tax Avoidance (CTA)

  • Pujangga Abdillah Universitas Merdeka Malang
  • Szabyna Regytha Aura Gunawan Universitas Merdeka Malang
  • Citra Sarasmitha Universitas Merdeka Malang
  • Sihwahjoeni Sihwahjoeni Universitas Merdeka Malang

Abstract

This study aims to provide a valuable contribution by exploring the moderating effect of audit quality and board gender diversity on the relationship between corporate social responsibility disclosure (CSRD) and corporate tax avoidance (CTA) of Indonesian listed companies. This study used quantitative research by moderated regression analysis (MRA) with the STATA program, and this method used the annual report of firms listed on the Indonesian stock exchange from the 2020-2022 period with a sample of 256 firms. The results showed that CSRD influences CTA as measured by DER. That is, the higher the CSRD made, the more the company can improve CTA. This research shows that audit quality as a moderation variable is proven empirically able to decrease the influence of CSRD on CTA; audit quality has a role in CSR strategy and also shows that BGD as a moderation variable is proven empirically able to increase the influence of CSRD on CTA. Therefore, promoting BGD in corporate decision-making will help the world's leading governments and policymakers achieve Sustainable Development Goals (SDGs).

Author Biographies

Citra Sarasmitha, Universitas Merdeka Malang

Accounting Department

Sihwahjoeni Sihwahjoeni, Universitas Merdeka Malang

Accounting Department

References

REFERENCES


Abdillah, P. (2022). The Role of Social Media and Social Influence on Firm Performance: Case Study of Financial Industry in Indonesia. Business Management Research (BISMAR), Vol. 1, No. 02. doi:https://doi.org/10.26905/bismar.v1i2.8197
Abdillah, P., Saraswati, E., and Purwanti, L. (2020). Effect of Corporate Social Responsibility Disclosure (CSRD) on Financial Performance and Role of Media as Moderation Variables. International Journal of Multicultural and Multireligious Understanding, 7 (4). doi:http://dx.doi.org/10.18415/ijmmu.v7i4
Abid, S., and Dammak, S. (2022). Corporate Social Responsibility and Tax Avoidance: The Case of French Companies. Journal of Financial Reporting and Accounting, Vol. 20 No. 3/4, pp. 618-638. doi:https://doi.org/10.1108/JFRA-04-2020-0119
Adams, R., & Ferreira, D. (2009). Women in the boardroom and their impact on governance and performance. Journal of Financial Economics, 94 (2). Retrieved from http://www.sciencedirect.com/science/article/pii/S0304-405X(09)00142-1
Adams, R., & Funk, P. (2012). Beyond the Glass Ceiling: Does Gender Matter? Special Issue on Behavioral Economics and Finance, Vol. 58 (2), pp. 219-235 (17 pages). doi:https://www.jstor.org/stable/41406385
Ahmadi,, R. (2018). The Use of Technology in English Language Learning: A Literature Review. International Journal of Research in English Education. International Journal of Research in English Education, Vol. 3, 115-125. doi:https://doi.org/10.29252/ijree.3.2.115
Alam, M., & Fidiana. (2019). Pengaruh Manajemen Laba, Likuiditas, Leverage dan Corporate Governance terhadap Penghindaran Pajak. Jurnal Ilmu dan Riset Akuntansi, Vol. 8, No 2.
Aliani, K., & Zarai, M. (2012). Demographic Diversity in the Board and Corporate Tax Planning in American Firms. Business Management and Strategy, Vol. 3 (1). doi:10.5296/bms.v3i1.1851
Amorelli, M.-F., and García-Sánchez, I.-M. (2019). A critical mass of female directors, human capital, and stakeholder engagement by corporate social reporting. Corporate Social Responsibility and Environmental Management, Volume 27, Issue 1, p. 204-221. doi:https://doi.org/10.1002/csr.1793
Annisa , N., & Kurniasih, L. (2012). Pengaruh Corporate Governance terhadap Tax Avoidance. Jurnal Akuntansi dan Auditing, Vol. 8 (2). doi: https://doi.org/10.14710/jaa.8.2.123-136
Annuar, H. A., Normala, S., and Obit, S. (2014). Corporate Ownership, Governance, and Tax Avoidance: An Interactive Effects. Procedia - Social and Behavioral Sciences, Volume 164, Page 150–160. doi:https://doi.org/10.1016/j.sbspro.2014.11.063
Apriyani, & Harnovinsyah. (2019). The Effect of Good Corporate Governance Principles Application, Corporate Social ResponsibilityDisclosure, and Leverage Ratio on Tax Aggressiveness. International Journal of Business and Management Invention (IJBMI), Vol. 8 Issue 07.
Ardillah, K., and Halim, Y. (2022). The Effect of Institutional Ownership, Fiscal Loss Compensation, and. Journal of Accounting Auditing and Business, Vol. 05, No. 01.
Arianti, B. F. (2020). The Effect of Independent Commissioner's Moderation of CSR and Institutional Ownership on Tax Avoidance. Journal of Accounting and Business Education, Vol. 4 (2). doi:10.26675/jabe.v4i2.8271
Aziz, F. R., and Harnoviansah. (2021). The Effect of Corporate Social Responsibility, Leverage, and Capital Intensity on Tax Avoidance with Corporate Governance as The Moderator. International Journal of Business Management, Volume 4, Issue 05.
Baker, K. H., Pandey, N., Kumar, S., and Haldar, A. (2020). A bibliometric analysis of board diversity: Current status, development, and future research directions. Journal of Business Research, Elsevier, Vol. 108(C), pages 232-246. doi:10.1016/j.jbusres.2019.11.025
Beer, S., Mooij, R. d., and Liu, L. (2018). International Corporate Tax Avoidance: A Review of the Channels, Effect Sizes, and Blind Spots. International Monetary Fund: Michael Keen.
Brammer, S., Millington, A., & Pavelin, S. (2009). Corporate Reputation and Women on the Board. British Journal of Management, Vol. 20, Issue 1, p. 17-29. doi:https://doi.org/10.1111/j.1467-8551.2008.00600.x
Cabeza-García, L., Brio, E., & Oscanoa-Victorio, M. (2018). Gender Factors and Inclusive Economic Growth: The Silent Revolution. Sustainability, Vol. 10(1), 121. doi:https://doi.org/10.3390/su10010121
Campbell, K., & Vera, A. (2010). Female Board Appointments and Firm Valuation: Short and Long-term Effect. Journal of Management and Governance, Vol. 14(1):37-59. doi:10.1007/s10997-009-9092-y
Carina, T., Rengganis, R. M., Mentari, N. M., Munir, F., Silaen, M. F., Siwiyanti, L., . . . Setyaka, V. (2021). Percepatan Digitalisasi Umkm Dan Koperasi. Makasar: TOHAR MEDIA.
Chan, K. H., Lin, K. Z., & Mo, P. L. (2010). Will a Departure from Tax-Based Accounting Encourage Tax Noncompliance? Journal of Accounting and Economics, Vol. 50(1), 58-73.
Conyon, M. J., and He, L. (2017). Firm Performance and Boardroom Gender Diversity: A Quantile Regression Approach. Journal of Business Research, Volume 79, Pages 198-211. doi:https://doi.org/10.1016/j.jbusres.2017.02.006
Cook, A., & Glass, C. (2015). Diversity begets diversity? The effects of board composition on the appointment and success of women CEOs. Soc Sci Res, 137-47. doi:10.1016/j.ssresearch.2015.05.009
Damayanti, F., & Susanto, T. (2015). Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan dan Return On Assets terhadap Tax Avoidance. Jurnal Bisnis Manajemen, Vol. 5 (2).
Dewi, N., & Jati, I. (2014). Pengaruh Karakter Eksekutif, Karakteristik Perusahaan, dan Dimensi Tata Kelola Perusahaan yang Baik pada Tax Avoidance di Bursa Efek Indonesia. E-Jurnal Akuntansi Universitas Udayana, Vol. 6(2), 249–260.
Dezsö, C., & Ross, D. (2012). Does female representation in top management improve firm performance? A panel data investigation. Strategic Management Journal, Volume 33, Issue 9 p. 1072-1089. doi:https://doi.org/10.1002/smj.1955
Diantari, P. R., & Ulupui, I. G. (2016). Pengaruh Komite Audit, Proporsi Komisaris Independen, dan Proporsi Kepemilikan Institusional terhadap Tax Avoidance. E-Jurnal Akuntansi, Vol. 16(1), 702–732.
Diaz, J., & Pandey, R. (2019). Factors affecting Return on Assets of US Technology and Financial Corporations. Jurnal Manajemen dan Kewirausahaan, Vol. 21(2):134-144. doi:10.9744/jmk.21.2.134-144
Faradisty, A., Hariyani, E., and Wiguna, M. (2019). The Effect of Corporate Social Responsibility, Profitability, Independent Commissioners, Sales Growth and Capital Intensity on Tax Avoidance. Journal of Contemporary Accounting, Volume 1, Issue 3, 2019, 153-160. doi:https://doi.org/10.20885/jca.vol1.iss3.art3
Fernando, G. D., Jain, S. S., & Tripathy, A. (2020). This Cloud has a Silver Lining: Gender Diversity, Managerial Ability, and Firm Performance. Journal of Business Research, Volume 117, Pages 484-496. doi:https://doi.org/10.1016/j.jbusres.2020.05.042
Fitri, A. W., Hapsari, D. P., & Haryadi, E. (2019). Pengaruh Leverage, Komisaris Independen, dan Corporate Social Responsibility Terhadap Penghindaran Pajak. Juma UNSERA.
Fitri, R., & Munandar, A. (2018). The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable. Binus Business Review, Vol. 9, (1). doi:https://doi.org/10.21512/bbr.v9i1.3672
Friskianti, Y., and Handayani, B. D. (2014). Pengaruh Self Assessment System, Keadilan, Teknologi Perpajakan, dan Ketidakpercayaan kepada Pihak Fiskus terhadap Tindakan Tax Evasion. Accounting Analysis Journal, Vol 3 No 4. doi:https://doi.org/10.15294/aaj.v3i4.4216
Gaaya, S., Lakhal, N., & Lakhal, F. (2017). Does Family Ownership Reduce Corporate Tax Avoidance? The Moderating Effect of Audit Quality. Managerial Auditing Journal, Vol. 32 No. 7, pp. 731-744. doi:https://doi.org/10.1108/MAJ-02-2017-1530
Gaertner, F. (2013). CEO After-Tax Compensation Incentives and Corporate Tax Avoidance. Contemporary Accounting Research, Forthcoming. doi:http://dx.doi.org/10.2139/ssrn.1524390
Ghozali, I. (2009). Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Hamdani, R., and Helmy, H. (2023). Pengaruh Corporate Social Responsibility terhadap Penghindaran Pajak dengan Kepemilikan Institusional sebagai Moderasi. Jurnal Eksplorasi Akuntansi (JEA), Vol 5 No 3. doi:https://doi.org/10.24036/jea.v5i3.871
Hanny, R., & Niandari, N. (2018). Tax Avoidance Practice : Political Connection, Firm Characteristics and Audit Quality Test at Banking Industry in Indonesia. International Journal of Business Management and Economic Research, Vol. 9(3), 1296–1303.
Haque, F., & Jones, M. (2020). European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016. The British Accounting Review, Volume 52, Issue 2. doi:https://doi.org/10.1016/j.bar.2020.100893
Hardianto, Y. T., Kustiani, N. A., and Ramadhan, M. R. (2017). Pengaruh Tax Avoidance Risk terhadap Cash Holding Policy Perusahaan di Indonesia. SAR (Soedirman Accounting Review): Journal of Accounting and Business, Vol. 2, No. 2, Page. 174–198. doi:https://doi.org/10.20884/1.sar.2017.2.2.587
Harjito, Y., Sari, C., & Yulianto. (2017). Tax Aggressiveness Seen From Company Characteristics and Corporate Social Responsibility. Journal of Auditing, Finance, and Forensic Accounting, Vol. 5, Number 2, Page 77-91.
Hasbi, M. Z., & Fitrianto, N. (2021). Pengaruh Kualitas Audit dan Komite Audit terhadap Perilaku Penghindaran Pajak. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, Vol. 11, No. 1, 2021, pp: 58-66. doi:10.26714/mki.11.1.2021.58-66
Heminway, J. (2007). Sex, Trust, and Corporate Boards. Hastings Women's L.J, 173.
Hidayat, F. A., and Novita, S. (2023). Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance. Owner : Riset Dan Jurnal Akuntansi, 7(3), 2555-2565. doi:10.33395/owner.v7i3.1521
Hidhayana, N., and Suhardianto, N. (2021). Pengaruh CEO Overconfidence terhadap Penghindaran Pajak. SAR (Soedirman Accounting Review): Journal of Accounting and Business, Vol. 6 No. 01. doi:https://doi.org/10.20884/1.sar.2021.6.1.3097
Hossain, M. S., & Al-Amin, M. (2016). Best Model of CSR: An Analysis of The Impact of Corporate Social Responsibility for Improving The Social Development of The Stakeholders - A Study on Four Private Commercial Banks. International Journal of Information, Business and Management, 8 (2).
Irawan, Y., Sularso, H., and Farida, Y. N. (2017). Analisis atas Penghindaran Pajak (Tax Avoidance) pada Perusahaan Properti dan Real Estate di Indonesia. Soedirman Accounting Review, Volume 02 Nomor 02.
Jihene, F., and Moez, D. (2019). The Moderating Effect of Audit Quality on CEO Compensation and Tax Avoidance: Evidence from Tunisian Context. International Journal of Economics and Financial Issues, Vol. 9 No. 1. doi:https://doi.org/10.32479/ijefi.7355
Jitmaneeroj, B. (2018). A Latent Variable Analysis of Corporate Social Responsibility and Firm Value. Managerial Finance, Vol. 44(6).
Kahpi, A. (2015). Tinajaun Terhadap Kejahatan di Bidang Perpajakan. Jurnal Jurisprudentie, Vol. 2, No. 1.
Kanagaretnam, K., Lee, J., Lim, C., & Lobo, G. (2016). Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences. Auditing: A Journal of Practice & Theory, Vol. 35 (4). doi:dx.doi.org/10.2139/ssrn.2716071
Kastlunger, B., Dressler, S., Kirchler, E., Mittone, L., & Voracek, M. (2010). Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization. Journal of Economic Psychology, Volume 31, Issue 4, Pages 542-552. doi:https://doi.org/10.1016/j.joep.2010.03.015
Khairunisa, K., Hapsari, D., & Aminah, W. (2017). Kualitas Audit, Corporate Social Responsibility, dan Ukuran Perusahaan terhadap Tax Avoidance. Jurnal Akuntansi Riset Kontemporer, Vol. 9 No. 1. doi:https://doi.org/10.23969/jrak.v9i1.366
Kılıç, M., & Cemil , K. (2016). The Effect of Board Gender Diversity on Firm Performance: Evidence from Turkey. Gender in Management, Volume 31 Issue 7. doi:https://doi.org/10.1108/GM-10-2015-0088
Konrad, E. (2000). Implicit leadership theories in Eastern and Western Europe. Social Science Information, Vol. 39(2):335-347. doi:10.1177/053901800039002010
Köse, A. (2016). The Relationship between Work Engagement Behavior and Perceived Organizational Support and Organizational Climate. Journal of Education and Practice, Vol. 7, No 27.
Kurniawati, E. (2019). Pengaruh Corporate Social Responsibility, Likuiditas, dan Leverage terhadap Agresivitas Pajak. Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan, Vol 12, (3). doi:http://dx.doi.org/10.22441/profita.2019.v12.03.004
Lako, A. (Jakarta). Dekonstruksi Corporate Sosisal Responbility & Reformasi . 2011: Erlangga.
Lam, M. (2018). Female Representation in the Traditional Music Classroom. Journal of General Music Education, Volume 32, Issue 1. doi:https://doi.org/10.1177/10483713187931
Lanis, R., and Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, Volume 31, Issue 1, Pages 86–108. doi:https://doi.org/10.1016/j.jaccpubpol.2011.10.006
Lefort, F., & Gonzalez, R. (2008). Hacia un Mejor gobierno Corporativo en Chile. Abante, Vol. 11, issue 1, 19-45.
Lestari, N., & Nedya, S. (2019). The Effect of Audit Quality on Tax Avoidance. Advances in Social Science, Education and Humanities Research, Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019). doi:10.2991/icastss-19.2019.69
Low, D., Roberts, H., & Whiting, R. (2015). Board gender diversity and firm performance: Empirical evidence from Hong Kong, South Korea, Malaysia and Singapore. Pacific-Basin Finance Journal, 35. doi:10.1016/j.pacfin.2015.02.008
Mapisangka, A., and Pratama, A. (2023). Recall the Impact of the Covid–19 Virus in Indonesia: Regional Perspective. Journal of Regional Economics Indonesia, Vol. 4, 1, Page 1-13. doi:https://doi.org/10.26905/jrei.v4i1.10008
Marinova, J., Plantenga, J., & Remery, C. (2015). Gender Diversity and firm performance: evidence from Dutch and Danish boardrooms. The International Journal of Human Resource Management, Volume 27 (15), Pages 1777-1790. doi:https://doi.org/10.1080/09585192.2015.1079229
Mashuri, A. A., & Ermaya, H. N. (2019). The Effect of Tax Aggressiveness and Media Exposure on Corporate Social Responsibility Disclosure with Profitability as Moderated Variables. Advances in Economics, Business, and Management Research, 124.
Matitaputty, J. S., and Ramadhan, R. G. (2023). Financial Distress, Profitability, Capital Intensity and Tax Avoidance. SAR (Soedirman Accounting Review): Journal of Accounting and Business, Vol 8 No 1. doi:https://doi.org/10.32424/1.sar.2023.8.1.8246
Maulinda, I. P., & Fidiana. (2019). Pengaruh Corporate Social Responsibility, Profitabilitas dan Good Corporate Governance terhadap Tax Avoidance. Jurnal Ilmu dan Riset Akuntansi, Vol 8 No 4. Mashuri, A. A., & Ermaya, H. N. (2019). The Effect of Tax Aggressiveness and Media Exposure on Corporate Social Responsibility Disclosure with Profitability as Moderated Variables. Advances in Economics, Business, and Management Research, 124.
Mennita, R., and Abdillah, P. (2022). Accountant: Passion, Compassion, and Job Satisfaction. MARGIN ECO (Jurnal Ekonomi dan Perkembangan Bisnis), Vol. 1, No. 6. doi:https://doi.org/10.32764/margin.v6i1.2561
Miniaoui, Z., Ltaief, F., & Hussainey, K. (2022). Corporate Governance and CSR Disclosure: International Evidence for the Period 2006-2016. Journal of Risk and Financial Management, Vol. 15(9). doi:10.3390/jrfm15090398
Moeljono. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Jurnal Penelitian Ekonomi dan Bisnis (JPEB), Vol 5 No 1. doi:https://doi.org/10.33633/jpeb.v5i1.2645.g1866
Mouakhar, K., Kachouri, M., Riguen, R., & Jarboui, A. (2020). The Effect of Sustainability Performance and CSR on Corporate Tax Avoidance with Board Gender Diversity as Mediating Variable. Recherches en Sciences de Gestion N°, Vol. 138(3):303-339. doi:10.3917/resg.138.0303
Nadeem, M., Zaman, R., & Saleem, I. (2017). Boardroom Gender Diversity and Corporate Sustainability Practices: Evidence from Australian Securities Exchange Listed Firms. Journal of Cleaner Production, Vol. 149(1), 874-885. doi:10.1016/j.jclepro.2017.02.141
Nadia, N. (2015). Pengaruh Tenur KAP, Reputasi KAP dan Rotasi KAP terhadap Kualitas Audit. Jurnal Akuntansi dan Bisnis, Vol 13 (26 ). doi:https://doi.org/10.24167/jab.v13i26.449
Najamuddin, Y., Haryanto, P., & Hamdani, R. (2019). CSR Disclosure between Conventional Banks and Sharia Banks: A Comparative Analysis. JOUR, 7.
Niandari, N., Yustrianthe, R. H., & Grediani, E. (2018). Kepemilikan Manajerial dan Praktik Penghindaran Pajak. Riset dan Jurnal Akuntansi, Vol. 4(2), 459-466. doi:10.33395/owner.v4i2.250
Nugroho, S. A., and Firmansyah, A. (2017). Pengaruh Financial Distress, Real Earnings Management dan Corporate Governance terhadap Tax Aggressiveness. Journal of Applied Business Administration, Vol 1 No 2. doi: https://doi.org/10.30871/jaba.v1i2.616
Panda, B., & Leepsa, N. M. (2017). Agency theory: Review of Theory and Evidence on Problems and Perspectives. Indian Journal of Corporate Governance, Vol. 10, Issues 1. doi:https://doi.org/10.1177/0974686217701467
Panjaitan, A., Maksum, A., & Abubakar, E. (2021). The Influence of Corporate Social Responsibility, Corporate Characteristic, Family Ownership, Profitabilitas and Corporate Governance on Tax Avoidance. Jurnal Mantik, Vol. 4(4), 2331–2335.
Permatasari, F., & Widianingsih, L. P. (2020). Pengungkapan Corporate Social Responsibility terhadap Kinerja Keuangan dengan Good Corporate Governance sebagai Variabel Moderasi. Media Akuntansi Dan Perpajakan Indonesia, Vol. 1(2), 87–114. doi:https://doi.org/10.37715/mapi.v1i2.1404
Petruzzelli , A., & Ardito, L. (2019). Firm Size and Sustainable Innovation Management. Sustainability, Vol. 11 (21). doi:https://doi.org/10.3390/su11216072
Phillips, A., & Cline, R. J. (2003). Illinois State and Local Business Tax Burden Study. Tax Law: Practitioner Series eJournal. doi:https://ssrn.com/abstract=532042
Putri, S. N., Hariyanto, E., Kusbandiyah, A., and Pandansari, T. (2022). The Effect of Capital Intensity, Leverage, and Institutional Ownership on Tax Avoidance with Profitability as a Moderation Variable. SoedirmanAccounting Review (SAR): Journal of Accounting and Busines, Vol. 07 No.02.
Rachdianti, F. T., Astuti, E. S., and Susilo, H. (2016). Pengaruh Penggunaan E-Tax terhdap Kepatuhan Wajib Pajak. Jurnal Perpajakan (JEJAK), Vol. 11, No. 01.
Rakayana, W., Sudharma, M., and Rosidi. (2021). The Structure of Company Ownership and Tax Avoidance in Indonesia. International Research Journal of Management, IT and Social Sciences, Vol. 8 No. 3.
Rakia, R., Kachouri, M., and Jarboui, A. (2023). The Moderating Effect of Women Directors on The Relationship between Corporate Social Responsibility and Corporate Tax Avoidance? Evidence from Malaysia. Journal of Accounting in Emerging Economies. doi:https://doi.org/10.1108/JAEE-01-2021-0029
Rao, K., & Tilt, C. (2016). Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making. Journal of Business Ethics, Vol. 138, 327–347. doi:https://doi.org/10.1007/s10551-015-2613-5
Reguera-Alvarado, N., Fuentes, P. d., and Laffarga , J. (2017). Does Board Gender Diversity Influence Financial Performance? Evidence from Spain. Journal of Business Ethics, Vol. 141, Pages 337–350. doi:https://doi.org/10.1007/s10551-015-2735-9
Rizqia, A., & Lastiati, A. (2021). Audit Quality and Tax Avoidance: The Role of Independent Commissioners and Audit Committee's Financial Expertise. Journal of Accounting Auditing and Business, Vol. 4 (1). doi:https://doi.org/10.24198/jaab.v4i1.29642
Said, R., Joseph, C., & Zahirah, N. (2017). Corporate Governance and Corporate Social Responsibility (CSR) Disclosure : The Moderating Role of Cultural Values. Modern Organizational Governance, Vol. 12, 189–206.
Sarasmitha, C., Sugiarto, E., Rohmah, W., and Hutagaol, K. A. (2022). Determinan Penggunaan E-Class sebagai Learning Management System oleh Tenaga Pendidik di Masa Pandemi Covid-19: Pendekatan Model UTAUT. Jurnal Sisfokom (Sistem Informasi dan Komputer), Vol. 11, Pages 400-406. doi:https://doi.org/10.32736/sisfokom.v11i3.1361
Sari, D., & Tjen, C. (2016). Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness. International Research Journal of Business Studies, Vol. 9(2):93-104. doi:10.21632/irjbs.9.2.93-104
Sartini, R., Abdillah, P., Sudirman, R., Azwar, K., Priyadi, I. H., Wardhani, R. S., . . . Setiawati, L. P. (2023). Akuntansi Forensik. Makassar: Tohar Media.
Sartori, N. (2008). Effects of Strategic Tax Behaviors on Corporate Governance. https://ssrn.com/abstract=1358930. doi:http://dx.doi.org/10.2139/ssrn.1358930
Scott, W. R. (2006). Financial Accounting Theory. United States and America: 4th edition: PearsonPrentice Hall.
Sekaran, U., & Bougie, R. (2013). Research Methods for Business: A Skill-Building Approach. New York: Wiley.
Setyoningrum , D., & Zulaikha. (2019). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Leverage, dan Struktur Kepemilikan terhadap Agresivitas Pajak. Diponegoro Journal of Accounting, Vol. 8, no. 3.
Sings, V., Vinnicombe, S., & Kumra, S. (2006). Women in formal corporate networks: An organisational citizenship perspective. Women in Management Review, Vol. 21(6):458-482. doi:10.1108/09649420610683462
Susanto, A., and Veronica. (2022). Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indonesia. Owner : Riset Dan Jurnal Akuntansi, 6(1), 541-553. doi:10.33395/owner.v6i1.551
Tang, T., & Firth, M. (2011). Can Book-Tax Differences Capture Earnings Management and Tax Avoidance? Empirical Evidence from China. The International Journal of Accounting, Vol. 46, 175-204. doi:https://doi.org/10.1016/j.intacc.2011.04.005
Tang, T., & Firth, M. (2012). Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China. The International Journal of Accounting, Vol. 47(3), Page 369-397. doi:10.1016/j.intacc.2012.07.004
Terjesen, S., Aguilera, R. V., and Lorenz, R. (2014). Legislating a Woman’s Seat on the Board: Institutional Factors Driving Gender Quotas for Boards of Directors. Journal of Business Ethics. doi:10.1007/s10551-014-2083-1
Wilson, R. J. (2009). An Examination of Corporate Tax Shelter Participants. The Accounting Review. The Accounting Review, Vol. 84, 969-999. doi:https://doi.org/10.2308/accr.2009.84.3.969
Winarno, W. A., Kustono, A., Effendi, R., Mas'ud, I., & Wardhaningrum, O. A. (2021). Corporate Social Responsibility and Tax Avoidance: Evidence from Indonesia. AKRUAL: Jurnal Akuntansi, Vol. 13 No. 1. doi:https://doi.org/10.26740/jaj.v13n1.p69-82
Yasa, G. W., & Novialy, Y. (2012). Indeks Manajemen Laba oleh Chief Executive Officer (CEO) Baru pada Perusahaan-Perusahaan yang Terdaftar Di Pasar Modal Indonesia. Jurnal Ilmiah Akuntansi dan Bisnis, Vol 7, No 1.
Yulinda, I., Chandrarin, G., Subiyantoro, E., and Abdillah, P. (2022). Cash Flow Capability Analysis Predicting Company Financial Performance During Covid-19 Pandemic (Empirical Study of Sector Companies Food and Beverages in Indonesia. Proceedings of International Conference of Graduate School on Sustainability, Vol. 7, No. 1. doi:https://doi.org/10.26905/icgss.v7i1.9276
Zeng, T. (2019). Relationship between Corporate Social Responsibility and Tax Avoidance: International Evidence. Social Responsibility Journal, Vol. 15 No. 2, pp. 244-257. doi:https://doi.org/10.1108/SRJ-03-2018-0056
Published
2023-11-29
How to Cite
ABDILLAH, Pujangga et al. Corporate Social Responsibility Disclosure (CSRD) and Corporate Tax Avoidance (CTA). SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 8, n. 2, p. 171 - 191, nov. 2023. ISSN 2598-0718. Available at: <https://jos.unsoed.ac.id/index.php/sar/article/view/9790>. Date accessed: 14 mar. 2025. doi: https://doi.org/10.32424/1.sar.2023.8.2.9790.
Section
Articles

Most read articles by the same author(s)

Obs.: This plugin requires at least one statistics/report plugin to be enabled. If your statistics plugins provide more than one metric then please also select a main metric on the admin's site settings page and/or on the journal manager's settings pages.