Kesumaningrum, Ninuk Dewi (2019) Corporate Tax Agressiveness: Antecedents and Consequent. In: International Conference of Economics and Business and Entrepreneurship, 1 November 2019, Bandar Lampung.

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Abstract

This study aims to provide a conceptual study of the antecedents and consequences of corporate tax aggressiveness based on Agency Theory and Legitimacy Theory. The antecedent variables tested were financial performance and corporate governance, while the consequent variable is Corporate Social Responsibility (CSR). In an effort to reduce the tax burden that must be paid, companies tend to take aggressive tax management actions. Such actions often lead to several risks such as falling stock prices and the company's reputation if the actions taken violate taxation regulations. From theoretical discussion and previous research, it was obtained a temporary conclusion that financial performance and corporate governance have an effect on corporate tax aggresiveness. Moreover, the more aggressive corporate tax actions are, the more CSR items the company discloses. Keywords: Financial Performance, Corporate Governance, Corporate Social Responsibility Disclosure

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: NINUK DEWI
Date Deposited: 13 Mar 2020 08:44
Last Modified: 13 Mar 2020 08:44
URI: http://repository.lppm.unila.ac.id/id/eprint/18677

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