{"id":"https://openalex.org/W3082834362","doi":"https://doi.org/10.20473/jmtt.v13i2.21211","title":"Corporate Social Responsibility and Tax Aggressiveness: Evidence from Indonesia","display_name":"Corporate Social Responsibility and Tax Aggressiveness: Evidence from Indonesia","publication_year":2020,"publication_date":"2020-08-28","ids":{"openalex":"https://openalex.org/W3082834362","doi":"https://doi.org/10.20473/jmtt.v13i2.21211","mag":"3082834362"},"language":"en","primary_location":{"id":"doi:10.20473/jmtt.v13i2.21211","doi":"https://doi.org/10.20473/jmtt.v13i2.21211","is_oa":true,"landing_page_url":"https://doi.org/10.20473/jmtt.v13i2.21211","pdf_url":"https://e-journal.unair.ac.id/JMTT/article/download/21211/pdf","source":{"id":"https://openalex.org/S4210194059","display_name":"Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management","issn_l":"1979-3650","issn":["1979-3650","2548-2149"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315151","host_organization_name":"Airlangga University","host_organization_lineage":["https://openalex.org/P4310315151"],"host_organization_lineage_names":["Airlangga University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://e-journal.unair.ac.id/JMTT/article/download/21211/pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5036150422","display_name":"Fredi Kristiadi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I157219812","display_name":"Satya Wacana Christian University","ror":"https://ror.org/009nnre75","country_code":"ID","type":"education","lineage":["https://openalex.org/I157219812"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Fredi Kristiadi","raw_affiliation_strings":["Department of Accounting, Faculty of Economics and Business, Satya Wacana Christian University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Economics and Business, Satya Wacana Christian University","institution_ids":["https://openalex.org/I157219812"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5006035785","display_name":"Elisabeth Penti Kurniawati","orcid":"https://orcid.org/0000-0002-4851-011X","observed_orcids":["https://orcid.org/0000-0002-4851-011X"]},"institutions":[{"id":"https://openalex.org/I157219812","display_name":"Satya Wacana Christian University","ror":"https://ror.org/009nnre75","country_code":"ID","type":"education","lineage":["https://openalex.org/I157219812"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Elisabeth Penti Kurniawati","raw_affiliation_strings":["Department of Accounting, Faculty of Economics and Business, Satya Wacana Christian University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Economics and Business, Satya Wacana Christian University","institution_ids":["https://openalex.org/I157219812"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5057130966","display_name":"Ahmad Maulin Naufa","orcid":"https://orcid.org/0000-0002-0661-8026","observed_orcids":["https://orcid.org/0000-0002-0661-8026"]},"institutions":[{"id":"https://openalex.org/I165230279","display_name":"Universitas Gadjah Mada","ror":"https://ror.org/03ke6d638","country_code":"ID","type":"education","lineage":["https://openalex.org/I165230279"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ahmad Maulin Naufa","raw_affiliation_strings":["Department of Management, Faculty of Economics and Business, Universitas Gadjah Mada"],"raw_orcid":"https://orcid.org/0000-0002-0661-8026","affiliations":[{"raw_affiliation_string":"Department of Management, Faculty of Economics and Business, Universitas Gadjah Mada","institution_ids":["https://openalex.org/I165230279"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":500000,"currency":"IDR","value_usd":35},"apc_paid":{"value":500000,"currency":"IDR","value_usd":35},"fwci":2.3492,"has_fulltext":true,"cited_by_count":19,"citation_normalized_percentile":{"value":0.89029615,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":"13","issue":"2","first_page":"105","last_page":"105"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9887999892234802,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9887999892234802,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.004999999888241291,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":1.0},{"id":"https://openalex.org/keywords/tax-aggressiveness","display_name":"tax aggressiveness","score":0.9990000128746033},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.7110000252723694},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.6480000019073486},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.4009999930858612}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.891175389289856},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.8199978470802307},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7915557622909546},{"id":"https://openalex.org/C2779207338","wikidata":"https://www.wikidata.org/wiki/Q9240","display_name":"Indonesian","level":2,"score":0.6616383194923401},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.550199568271637},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.546434223651886},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5354801416397095},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.48310065269470215},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.4435514807701111},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.36730754375457764},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.3069220781326294},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.26892977952957153},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1508755087852478},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.10778653621673584},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.06659078598022461},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.06231999397277832},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.20473/jmtt.v13i2.21211","doi":"https://doi.org/10.20473/jmtt.v13i2.21211","is_oa":true,"landing_page_url":"https://doi.org/10.20473/jmtt.v13i2.21211","pdf_url":"https://e-journal.unair.ac.id/JMTT/article/download/21211/pdf","source":{"id":"https://openalex.org/S4210194059","display_name":"Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management","issn_l":"1979-3650","issn":["1979-3650","2548-2149"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315151","host_organization_name":"Airlangga University","host_organization_lineage":["https://openalex.org/P4310315151"],"host_organization_lineage_names":["Airlangga University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:338375ead54545868883c852f115a425","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/338375ead54545868883c852f115a425","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Manajemen Teori dan Terapan, Vol 13, Iss 2, Pp 105-121 (2020)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.20473/jmtt.v13i2.21211","doi":"https://doi.org/10.20473/jmtt.v13i2.21211","is_oa":true,"landing_page_url":"https://doi.org/10.20473/jmtt.v13i2.21211","pdf_url":"https://e-journal.unair.ac.id/JMTT/article/download/21211/pdf","source":{"id":"https://openalex.org/S4210194059","display_name":"Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management","issn_l":"1979-3650","issn":["1979-3650","2548-2149"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315151","host_organization_name":"Airlangga University","host_organization_lineage":["https://openalex.org/P4310315151"],"host_organization_lineage_names":["Airlangga University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3082834362.pdf","grobid_xml":"https://content.openalex.org/works/W3082834362.grobid-xml"},"referenced_works_count":21,"referenced_works":["https://openalex.org/W1582688256","https://openalex.org/W1815975337","https://openalex.org/W1966017500","https://openalex.org/W1984070048","https://openalex.org/W1991070257","https://openalex.org/W2028995298","https://openalex.org/W2067406497","https://openalex.org/W2105087320","https://openalex.org/W2163543902","https://openalex.org/W2311541644","https://openalex.org/W2322872268","https://openalex.org/W2442962219","https://openalex.org/W2467471454","https://openalex.org/W2546636161","https://openalex.org/W2891639928","https://openalex.org/W2949145486","https://openalex.org/W2972344357","https://openalex.org/W3009727215","https://openalex.org/W3010338239","https://openalex.org/W3122071409","https://openalex.org/W6774224902"],"related_works":["https://openalex.org/W3196455383","https://openalex.org/W2938028023","https://openalex.org/W3111279851","https://openalex.org/W3004768927","https://openalex.org/W150468413","https://openalex.org/W2538090744","https://openalex.org/W3049069447","https://openalex.org/W2510852680","https://openalex.org/W4293085885","https://openalex.org/W4285777955"],"abstract_inverted_index":{"The":[0,34,79],"purpose":[1],"of":[2,10,27,36,72],"this":[3,37],"research":[4,38,53],"is":[5,39,107],"to":[6,75,96],"examine":[7],"the":[8,44,49,65,69,77,100],"impact":[9],"tax":[11,87,90,105],"aggressiveness":[12,91,106],"on":[13,43],"corporate":[14],"social":[15],"responsibility":[16],"(CSR)":[17],"and":[18,59,104],"its":[19],"reversal.":[20],"It":[21],"also":[22],"finds":[23],"out":[24],"which":[25],"one":[26,109],"those":[28],"relationships":[29],"with":[30],"more":[31],"considerable":[32],"influence.":[33],"population":[35],"manufacture":[40],"companies":[41],"listed":[42],"Indonesian":[45],"Stock":[46],"Exchange":[47],"over":[48],"period":[50],"2008-2019.":[51],"This":[52],"used":[54],"a":[55,93],"purposive":[56],"sampling":[57],"method":[58,71],"found":[60],"67":[61],"companies.":[62],"We":[63],"test":[64],"multiple":[66],"regressions":[67],"using":[68],"generalized":[70],"moments":[73],"(GMM)":[74],"analyze":[76],"hypotheses.":[78],"results":[80],"depict":[81],"that":[82],"CSR":[83,103],"does":[84],"not":[85],"affect":[86],"aggressiveness.":[88],"However,":[89],"has":[92],"significant":[94],"effect":[95],"enhance":[97],"CSR.":[98],"Therefore,":[99],"relationship":[101],"between":[102],"only":[108],"direction.":[110]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2020-09-08T00:00:00"}