CSR and Tax Aggressiveness: The Moderation Role of Risk Management

Hajawiyah, Ain and Wahyuningrum, Indah and Baroroh, Niswah and Kiswanto, Kiswanto and Harjanto, Atta (2021) CSR and Tax Aggressiveness: The Moderation Role of Risk Management. In: Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia.

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Abstract

This study aims to examine the effect of CSR on tax aggressiveness of non-financial companies in Indonesia. This study also aims to examine the moderation role of risk management in the effect of CSR on tax aggressiveness. This study uses secondary data sourced from Indonesia Stock Exchange (IDX) an

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 14:22
Last Modified: 17 Apr 2026 08:34
URI: http://eprints.eai.eu/id/eprint/34458

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