Tax Incentive as Moderating Variable the Influence of Corporate Social Responsibility’s Disclosure on Tax Aggressiveness

Abstract

This study aims to obtain empirical evidences concerning on the influence of Corporate Social Responsibility (CSR) 's disclosure on tax aggressiveness with tax incentives as variable moderated. This research was undertaken on manufacturing companies registered in Indonesia Stock Exchange (BEI) from 2014 to 2016. The sampling method used was nonprobability sampling method with purposive sampling technique. There are 51 companies as the sample data with a total of 153 observation. The data was accumulated with documentation method. Moderated Regression Analysis (MRA) test technique was used in analyzing the data. The finding of this study shows that CSR's disclosure has a negative influence on tax aggressiveness and tax incentives can not moderated the influence of CSR on tax aggressiveness.

Keywords: CSR disclosure, tax incentives, tax agressiveness