Title: THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON TAX AGGRESSIVENESS WITH AUDIT QUALITY AS A MODERATING VARIABLE

Authors: RIRIN PUSPITA SARI

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

This study aims to empirically analyze the effect of corporate social responsibility disclosure on tax aggressiveness with audit quality as a moderating variable. The population in this study were non-financial companies on the Indonesia Stock Exchange in 2015-2017. Sampling used purposive sampling and the number of samples obtained was 90 companies. The data collection method was secondary data in the form of annual reports on the IDX. The approach used in this study was a quantitative approach. Data were analyzed using multiple regression analysis techniques and Moderated Regression Analysis (MRA). The results of the study indicate that corporate social responsibility disclosure has a negative effect on tax aggressiveness. Another result is the interaction of audit quality and social responsibility disclosure that strengthens the negative effect of corporate social responsibility disclosure on tax aggressiveness.

Keywords: non-financial companies, social responsibility disclosure, audit quality, tax aggressiveness

Sources: http://repository.unair.ac.id/87360/