THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON TAX AGGRESSIVITY WITH AUDIT QUALITY AS A MODERATION VARIABLE

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

Author: RIRIN PUSPITA SARI

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

Publisher: Universitas Airlangga

Abstract

This research 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 research is 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 is secondary data, namely in the form of annual reports on the BEI. The approach used in this research is a quantitative approach. Data were analyzed using multiple regression analysis techniques and Moderated Regression Analysis (MRA). The results of the research show that corporate social responsibility disclosure has a negative effect on tax aggressiveness. Another result is that there is an interaction between audit quality and social responsibility disclosure which strengthens the negative effect of corporate social responsibility disclosure on tax aggressiveness.

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

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