Tax Avoidance and Tax Disclosures in Corporate Social Responsibility Reports in the United Kingdom

Corporate Social Responsibility Reports

Avoidance Behavior ◽

Tax Avoidance ◽

Positive Association ◽

Cross Sectional ◽

The United Kingdom ◽

Hard Information ◽

Corporate Social ◽

This study examines how a firm’s tax disclosures in a CSR report are influenced by its tax avoidance behavior. Using a sample of public U.K. firms, our empirical analysis reveals that firms engaging in higher levels of tax avoidance are more likely to provide tax-specific disclosures in their CSR reports. In addition, the tax disclosures tend to be longer, contain more justification words, and contain more soft claims than hard information. Further cross-sectional analyses suggest that the positive association between tax avoidance and tax disclosures is attenuated when firms exhibit better CSR performance as well as stronger corporate governance. Collectively, our findings provide evidence that firms appear to legitimize their tax avoidance behavior by providing more tax disclosures in their communications with stakeholders.

Faktor-Faktor Yang Mempengaruhi Tax Avoidance Dengan Profitabilitas Sebagai Varibel Intervening

IJAcc ◽

10.33050/jakbi.v1i2.1413 ◽

2020 ◽

Vol 1 (2) ◽

pp. 120-131

Author(s):

Imam Aji Santoso ◽

Hendriyati Haryani ◽

Wyne Febrianti

Keyword(s):

Corporate Governance ◽

Social Responsibility ◽

Tax Avoidance ◽

Penelitian ini bertujuan untuk mendapatkan bukti empiris dan rasional mengenai pengaruh pengungkapan corporate social responsibility (CSR), good corporate governance (GCG), dan karakteristik perusahaan terhadap tax avoidance dengan profitabilitas sebagai variabel intervening, pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode analisis regresi linier berganda dengan bantuan smart PLS. Penelitian ini didasari dari penelitian yang sudah dilakukan sebelumnya. Penelitaan ini lakukan untuk mengetahui apakah hasil penelitian terdahulu dengan penelitian sekarang masih sama atau beda. Hasil penelitian menunjukan bahwa secara simultan, variabel corporate social responsibility, good corporate governance, dan karakteristik perusahaan terhadap tax avoidance dengan profitabilatas sebagai variabel intervening, berpengaruh signifikan dan positif. Peneliti disini menemukan beberapa perbedaan hasil dengan peneliti yang terdahulu atau sebelumnya, Hasil penelitian ini diharapkan dapat dimanfaatkan oleh pembaca sebagaimana semestinya. Bahkan bisa dilakukan penelitian lebih lanjut atas hasil yang sudah saya teliti.

ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN DIMODERASI GOOD CORPORATE GOVERNANCE

Jurnal Bisnis Terapan ◽

10.24123/jbt.v2i02.1625 ◽

2018 ◽

Vol 2 (02) ◽

pp. 211-234

Author(s):

Levi Martantina ◽

R. Soerjatno

Keyword(s):

Corporate Governance ◽

Social Responsibility ◽

Board Of Directors ◽

Tax Avoidance ◽

The Board Of Directors ◽

Negative Effect ◽

Independent Variable ◽

This study aims to examine the effect of Corporate Social Responsibility on Tax Avoidance in which Good Corporate Governance is moderating variable. Corporate Social Responsibility is independent variable whereas dependent variable is Tax Avoidance. The result of testing the first hyphothesis found that Corporate Social Responsibility has a negative effect on Tax Avoidance. In other words, the company that does extensive disclosure, the company does not practice Tax Avoidance. The result of testing the second hypothesis found that the exixtence of Good Corporate Governance in the board of directors mediate the influence of Corporate Social Responsibility with Tax Avoidance. So that the existence of the board of directors is able to contribute in making extensive disclosure towards Corporate Social Responsibility and practice of Tax Avoidance.

Pengaruh Corporate Social Responsibility (CSR) Dan Good Corporate Governance (GCG) Terhadap Tax Avoidance

Jurnal Akademi Akuntansi ◽

10.22219/jaa.v4i2.17992 ◽

2021 ◽

Vol 4 (2) ◽

pp. 152-161

Author(s):

Setu Setyawan

Keyword(s):

Corporate Governance ◽

Social Responsibility ◽

Tax Avoidance ◽

Negative Influence ◽

Positive Influence ◽

Business Regulations ◽

Csr Disclosure ◽

This study aims to test the influence of corporate social responsibility (CSR) and good corporate governance (GCG) on tax avoidance. The population in this study was a CGPI-winning company registered with IICG in 2018. The samples selected for use in the study were 15 companies that met the sample criteria. The study was analyzed using partial last square analysis (PLS). The results showed that CSR has a negative influence on tax avoidance. The higher the csr disclosure rate made by the company, the lower the value of CETR which means the level of tax avoidance is high. Meanwhile, good corporate governance has a significant positive influence on tax avoidance. This shows that good corporate governance then corporate tax avoidance will decrease, and the company will be able to run its business in accordance with applicable business regulations including fiscal regulations. This research is potentially relevant to academia, and management. This research provides empirical insight into two major concepts: agency and stakeholder theory issues in tax avoidance schemes.

The role of corporate governance in emerging market: Tax avoidance, corporate social responsibility disclosures, risk disclosures, and investment efficiency

Journal of Governance and Regulation ◽

10.22495/jgrv9i3art1 ◽

2020 ◽

Vol 9 (3) ◽

pp. 8-26 ◽

Cited By ~ 1

Author(s):

Amrie Firmansyah ◽

Gitty Ajeng Triastie

Keyword(s):

Corporate Governance ◽

Social Responsibility ◽

Emerging Market ◽

Tax Avoidance ◽

Investment Efficiency ◽

Manufacturing Companies ◽

Corporate Social ◽

Risk Disclosures

This study aims to examine the effect of tax avoidance, corporate social responsibility disclosures, and risk disclosures on investment efficiency. This study also examines the role of corporate governance in the association between tax avoidance, corporate social responsibility disclosures, risk disclosures, and investment efficiency. This study uses multiple linear regression with panel data. The sample uses 43 manufacturing companies listed on the Indonesian Securities Exchange from 2014 up to 2017 so that the total sample in this study amounted to 172 firm-years. The result suggests that tax avoidance is negatively associated with investment efficiency. However, corporate social responsibility disclosures and risk disclosures do not affect investment efficiency. Furthermore, another result suggests that corporate governance failed to moderate the effect of tax avoidance on investment efficiency. Besides, corporate governance can weaken the negative influence of corporate social responsibility disclosures on investment efficiency as well as corporate governance drives the negative effect of risk disclosures on investment efficiency.

Corporate social responsibility disclosures (CSRD), corporate governance and the degree of multinational activities

Journal of Accounting in Emerging Economies ◽

10.1108/jaee-01-2017-0004 ◽

2018 ◽

Vol 8 (1) ◽

pp. 106-123 ◽

Cited By ~ 10

Author(s):

William Coffie ◽

Francis Aboagye-Otchere ◽

Alhassan Musah

Keyword(s):

Corporate Governance ◽

Social Responsibility ◽

Developing Country ◽

Theoretical Perspective ◽

Positive Association ◽

Future Research ◽

Content Type ◽

Purpose The purpose of this paper is to examine the effect of corporate governance and degree of multinational activities (DMAs) on corporate social responsibility disclosures (CSRD) within the context of a developing country. Design/methodology/approach Using the annual report of 33 listed firms spanning from 2008 to 2013, the authors employed content analysis based on an adapted index score of CSRD developed by Hackston and Milne (1996) as applied in similar studies (e.g. Deegan et al., 2002; Hassan, 2014). Guided by the authors’ hypotheses, the authors model quantity and quality of CSRD (two separate econometric models) as functions of multinational activity and corporate governance. Findings The results show that the DMA has a positive association with both quality and quality of CSRD. The results also show that certain corporate governance characteristics such as board size (quality and quantity) as well as the presence of a social responsibility sub-committee of the board (quality) have a positive relationship with CSRD. However, increasing the number of non-executive directors (NEDs) may not necessarily improve the quantity or quality of disclosure. Research limitations/implications The study is limited by theory and geography. Theoretically, the study is based on the legitimacy theory and feels compelled to reiterate the importance of considering alternative theoretical perspective in future research. Again the study is limited geographically as the investigation is based on Ghana only and the authors suggest that future research be extended to other countries. Practical implications This study is important as it demonstrates the importance of providing quality of CSRD to stakeholders when the board of a firm has a sub-committee responsible for corporate social responsibility. Originality/value The results of the study extend the literature on CSRD by demonstrating a new evidence on how the degree of firm’s multinational activities together with corporate government mechanism affects both quantity and quality of CSRD in the context of unchartered developing country. The results support the theoretical view that companies engage in CSRD in attempt to legitimize their operations based on the pressure exerted on them and the mechanism put in place to respond to those pressures.

TAX AVOIDANCE IN INDONESIA: CONTEXT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY

Humanities & Social Sciences Reviews ◽

10.18510/hssr.2020.8230 ◽

2020 ◽

Vol 8 (2) ◽

pp. 270-279

Author(s):

Kiswanto ◽

Atta Putra Harjanto ◽

Trisni Suryarini ◽

Nining Apriliyana ◽

Abdul Kadir

Keyword(s):

Corporate Governance ◽

Linear Regression ◽

Social Responsibility ◽

Multiple Linear Regression ◽

Tax Avoidance ◽

Financial Statements ◽

Corporate Social ◽

The Impact

Purpose of the study: The objective of the study is to analyze the impact of Corporate Governance and Corporate Social Responsibility Quality on Tax Avoidance. Methodology: The population of this research is the audit report of the Audit Board of the Republic of Indonesia (BPK) in the Regency/City of West Indonesia with a total of 263 financial statements. Purposive sampling method is used, resulting 186 financial statements as samples. Hypotheses are tested using multiple linear regression using SPSS V.21. Main Findings: This study population is a manufacturing company in Indonesia. Data are then analyzed by descriptive statistics and multiple linear regression. It is a quantitative study with 150 companies as the population of the study. They are all manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2013 up to 2015. Applications of this study: This study can be useful for good corporate governance dan corporasi social responsibility Novelty/Originality of this study: Tax avoidance, good corporate governance and good social responsibility are included in this study. There are only a few studies that use these variables. This study uses a different proxy from the previous one with the aim of getting more accurate results.

INTENSITAS PENGHINDARAN PAJAK PADA PERUSAHAAN: DAMPAK CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v16i1.6574 ◽

2021 ◽

Vol 16 (1) ◽

pp. 65

Author(s):

Arwaly Haifa Salsabila ◽

Dianwicaksih Arieftiara ◽

Ni Putu Eka Widiastuti

Keyword(s):

Corporate Governance ◽

Social Responsibility ◽

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Multiple Linear Regression Analysis ◽

The purpose of this study is examine the influence of Corporate Social Responsibility (CSR) and Corporate Governance (CG) with proxy institusional ownership and audit quality. In this research leverage and sales growth used as variabele control. The population of this research is sub-sector trade, service and investastation firms that listed in Indonesian Stock Exchange period 2016-2018. Sample selected by purposive sampling method with certain criteria and collected 172 data samples. Testing the hypothesis in this study used Multiple Linear Regression Analysis. The result of these test indicate that: there is no significant influence of corporate social responsibility on tax avoidance, institusional ownesrship there is a positive significant on tax avoidance, audit quality there is no significant on tax avoidance.

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GOVERNANCE TO FIRM VALUE BY TAX AVOIDANCE AS INTERVENING VARIABLE

Russian Journal of Agricultural and Socio-Economic Sciences ◽

10.18551/rjoas.2018-06.21 ◽

2018 ◽

Vol 78 (6) ◽

pp. 185-196

Author(s):

M.F. Fadhilah ◽

E.G. Sukoharsono ◽

N.F. Nuzula

Keyword(s):

Corporate Governance ◽

Social Responsibility ◽

Firm Value ◽

Tax Avoidance ◽

Budapest International Research and Critics Institute (BIRCI-Journal) Humanities and Social Sciences ◽

Corporate Social Responsibility, Good Corporate Governance, and Management Compensation against Tax Avoidance

10.33258/birci.v4i2.1968 ◽

2021 ◽

Vol 4 (2) ◽

pp. 2612-2625

Author(s):

Yeyet Rohyati ◽

Suripto Suripto

Keyword(s):

Corporate Governance ◽

Social Responsibility ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Management Compensation ◽

Negative Effect ◽

This study aims to obtain empirical evidence regarding the influence of Corporate Social Responsibility, Good Corporate Governance, and Management Compensation on Tax Avoidance. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2016-2018. Determination of the sample using purposive sampling technique, obtained a sample of 8 companies with 40 observational data. The analysis technique and hypothesis testing are carried out by using panel data regression analysis through Eviews-9. The results show that Corporate Social Responsibility has a positive effect on Tax Avoidance, Good Corporate Governance has no effect on Tax Avoidance, and Management Compensation has a negative effect on Tax Avoidance.

PENGARUH GCG dan CSR TERHADAP MANAJEMEN LABA SERTA DAMPAKNYA PADA TAX AVOIDANCE

Owner ◽

10.33395/owner.v6i1.486 ◽

2022 ◽

Vol 6 (1) ◽

pp. 1-16

Author(s):

Rahmawati Rahmawati

Keyword(s):

Corporate Governance ◽

Social Responsibility ◽

Earnings Management ◽

Tax Avoidance ◽

Partial Least Square ◽

Least Square ◽

Positive Direction ◽

This study discusses analyzing and obtaining empirical evidence regarding Good Corporate Governance, and Corporate Social Responsibility regarding earnings management and its impact on Tax Avoidance. This study uses research samples published on the Indonesia Stock Exchange for the period 2013-2017. Hypothesis testing using the Partial Least Square method using Smart PLS 3.0 software. The results showed that corporate social responsibility has a positive effect on earnings management, corporate governance contributes to tax avoidance, earnings management is able to mediate the significant influence of good corporate governance on tax avoidance with a positive direction, and management earnings mediate social responsibility that is not significant towards tax avoidance in a positive direction.