Tax Aggressiveness, Profitability, and Social Responsibility Disclosure: Evidence from Indonesia

Cahyaningsih Cahyaningsih

Abstract

This study examines whether tax aggressiveness and profitability affect social responsibility disclosure. Using firms listed in the Indonesia Stock Exchange, the result provides evidence that firms with higher tax aggressiveness have lower social responsibility disclosure. Further, the result shows that in the lower profitable firms, the higher tax aggressiveness associated with the lower social responsibility disclosure. This result indicates that lower profitable firms are more likely to undertake aggressive tax avoidance to generate tax saving and less interested in being socially responsible. Keywords. tax aggressiveness; profitability; social responsibility disclosure.

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