Business, Management and Accounting
2 years ago

Corporate governance and CSR disclosure impact tax aggressiveness in mining companies.

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Jurnal GeoEkonomi
PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK
Satriawaty Migang, Winda Rivia Dina

Paper Summary

The study looked at how corporate governance and corporate social responsibility affect tax aggressiveness in mining companies on the Indonesia Stock Exchange from 2015-2019. They found that having independent commissioners and institutional ownership, as well as good corporate social responsibility practices, can reduce tax aggressiveness in these companies. However, the presence of audit committees did not have an impact on tax aggressiveness.

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