Fuadah, Luk Luk and kalsum, umi (2022) The Impact of Corporate Social Responsibility on Firm Value: The Role of Tax Aggressiveness in Indonesia ( Peer Review 2 Nomor 43 ). Fakultas Ekonomi Universitas Sriwijaya, Korea Distribution Science Association. (Unpublished)
Preview |
Text
43. 2021 Luk Luk Umi Jafeb PR2.pdf Download (204kB) | Preview |
Abstract
This study aim is to examine 1) the impact of corporate social responsibility disclosure and tax aggressiveness on firm value, 2) the impact of tax aggressiveness on firm value, and 3) the impact of corporate social responsibility on firm value. The sample of this study is 29 manufacturing companies listed on the Indonesia Stock Exchange. The period of research spans three years, from 2017 to 2019. The data is gathered from the annual report of the companies or website of companies and also the website from Indonesia Stock Exchange (IDX). This study uses Structural Equation Model with Partial Least Square. The research findings show that corporate social responsibility and tax aggressiveness have a negative and significant impact on firm value. The tax aggressiveness and firm value have a negative and significant impact. Corporate social responsibility has a positive and significant impact on firm value. This study uses the manufacturing sector, so that the findings of this study cannot be generalized to other sectors. Future research should explore other sectors such as mining, banking, etc. This study uses Effective Tax Rate (ETR) to measure tax aggressiveness. Further research should use another measurement, for instance, Current Effective Tax Rate (CETR).
| Item Type: | Other |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62901-Accountant Profession (Profesi) |
| Depositing User: | Luk Luk Fuadah |
| Date Deposited: | 07 Apr 2022 06:44 |
| Last Modified: | 07 Apr 2022 06:44 |
| URI: | http://repository.unsri.ac.id/id/eprint/68443 |
Available Versions of this Item
- The Impact of Corporate Social Responsibility on Firm Value: The Role of Tax Aggressiveness in Indonesia ( Peer Review 2 Nomor 43 ). (deposited 07 Apr 2022 06:44) [Currently Displayed]
Actions (login required)
 |
View Item |