Failure to Comply Corporate Social Responsibility (CSR) and Tax Avoidance Behavior: Evidence From Listed Indonesian Companies
Abstract
The objective of this study is to analyze whether the failure to comply corporate social responsibility (CSR) has a negative or a positive association with tax avoidance or tax aggressiveness. This can be measured by content analysis of disclosure of CSR from the Listed Company Annual Report. Tax Avoidance is measured using 12 different tools. Data Processing and Analysis is done using various tools of econometrics for robustness testing for the result of this research. This research finds that there are significant positive effects of failure to comply CSR to tax avoidance behavior for selected samples of this research. Future researches will be conducted measure the same through another tools.
Keywords: Irresponsibility CSR, tax avoidance, tax aggressiveness, annual reports, CSR disclosure
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