NEW EVIDENCE OF THE EFFECT OF TAX AGGRESSIVENESS AND CORPORATE CHARACTERISTICS ON THE LEVEL OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Kautsar, Riza Salman and Amir, Amir and Mochammad, Farid and Kartika, Marta Budiana (2018) NEW EVIDENCE OF THE EFFECT OF TAX AGGRESSIVENESS AND CORPORATE CHARACTERISTICS ON THE LEVEL OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE. Proceeding International Conference of Business, Accounting and Economy (ICBAE UMP 2018).

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Abstract

Disclosure of corporate social responsibility is an issue that is still relevant to be raised in an empirical research especially if the issue is applied to a sharia entity. This is because sharia entities have sharia objectives (maqashid) which emphasize the importance of providing benefits to other parties. This benefit can be measured on how much a sharia entity contributes to society where it can be seen from the disclosure of corporate social responsibility. This study aims to obtain empirical evidence about the effect of tax aggressiveness and company characteristics on the level of corporate social responsibility disclosure. The novelty of the current research lies in the object of research used that is different from the object of previous research. If the previous research still used the population in the form of conventional entities, the population used in this study is the sharia entity listed in the Sharia Sharia Index of Indonesia in the period 2011-2014. The results of this study prove empirically that firm size, leverage, and capital intensity affect the level of corporate social responsibility disclosure. Thus, this study has successfully confirmed the role of the theory of legitimacy in explaining the effect of firm size and leverage on the level of corporate social responsibility disclosure. Firm size and leverage have a positive effect on the level of corporate social responsibility disclosure. Furthermore, the results of this study also showed that the level of tax aggressiveness and profitability did not affect the level of corporate social responsibility disclosure.

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