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Hidayah Asfaro Saragih - APRISH 2018
Hidayah Asfaro Saragih - APRISH 2018
This study refers to Strater (2016) who found that the more
internationalized the company, the weaker the positive effect of CSR on
tax avoidance.
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Literature
Background Objective Methodology Result Conclusion
Study
Research Objectives:
• Investigate the effect of CSR disclosure on tax avoidance
• Examine the mediating role of internationalization against the
relationship between CSR disclosure and tax avoidance.
Research Contributions:
• First empirical research that investigate the linkage between CSR
disclosure, internationalization, and tax avoidance in Indonesia.
• CSR is measured by a coverage ratio that refers to the Verbateen
study (2016). This proxy has not been used as a measure of CSR
disclosure in Indonesia.
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Background Objective Methodology Result Conclusion
Study
Signalling Theory
• To reduce the information
asymmetry by providing
signals to stakeholders, for
example through disclosure of
CSR activities.
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Hypotheses
Background Objective Methodology Result Conclusion
Development
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Literature
Background Objective Methodology Result Conclusion
Study
• Approach : Quantitative
• Unit of analysis : Manufacturing companies listed on BEI during
2013-2015
• Research instrument : Financial Statement and Annual Report (www.idx.co.id)
• Data Analysis Technique: Regression analysis of unbalanced data panel
(Random Effect) with Stata 12 and content analysis with
NVIVO 11.
• Population : All manufacturing companies listed on the Indonesia
Stock Exchange during 2013-2015.
• Sampling technique : Purposive sampling with criteria:
1) the company with the fiscal year 31 December
2) do not suffer fiscal or accounting losses in order not to cause
the value of Effective Tax Rate (ETR) distorted (Richardson and
Lanis, 2007; Zimmerman, 2003)
3) has an ETR <1 value so as not to create problems in model
estimation (Gupta and Newberry, 1997)
4) make sales abroad, and
5) have the required research data.
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Background Objective Methodology Result Conclusion
Study
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Background Objective Methodology Result Conclusion
Study
Measurement of
CSR Disclosure
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Background Objective Methodology Result Conclusion
Study
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Background Objective Methodology Result Conclusion
Study
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Thank you!