Analysis of The Effect of Corporate Social Responsibility, Gender Chief Financial Officer and Majority Ownership on Tax Aggressive Behavior (Empirical Study on Trade and Service Sector Companies Listed on Indonesia Stock Exchange 2013-2016)

University, BINUS; Priscilia, Priscilia; Prawati, Levana Dhia

doi:10.46254/NA07.20220486

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Analysis of The Effect of Corporate Social Responsibility, Gender Chief Financial Officer and Majority Ownership on Tax Aggressive Behavior (Empirical Study on Trade and Service Sector Companies Listed on Indonesia Stock Exchange 2013-2016)

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BINUS University BINUS University

Priscilia Priscilia BINUS University

Levana Dhia Prawati BINUS University

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This research aims to test the influence of the corporate social responsibility, Chief Financial Officer gender, and majority firm toward tax aggressiveness listed on the Indonesia Stock Exchange in 2013-2016. The sample collection technique has been done using purposive sampling, and 11 samples of firms have met the stated criteria. This research shows that corporate social responsibility has a negative effect on tax aggressiveness. It means that if the corporate social responsibility disclosure rate is low, then the tax aggressiveness rate on that firm is relatively high. On the other side, the Chief Financial Officer's gender and the majority of firms do not influence the tax aggressiveness.

Published in 7th North American International Conference on Industrial Engineering and Operations Management, Orlando, USA

Publisher IEOM Society International

Date of Conferences June 11–14, 2022

DOI 10.46254/NA07.20220486

ISBN 978-1-7923-9158-3

ISSN/E-ISSN 2169-8767

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Analysis of The Effect of Corporate Social Responsibility, Gender Chief Financial Officer and Majority Ownership on Tax Aggressive Behavior (Empirical Study on Trade and Service Sector Companies Listed on Indonesia Stock Exchange 2013-2016)