NDLI: Corporate tax aggressiveness: Antecedents and consequent

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Corporate tax aggressiveness: Antecedents and consequent

Content Provider	Scilit
Author	Kesumaningrum, Ninuk Dewi
Copyright Year	2020
Description	This study aims to provide a conceptual understanding of the antecedents and consequences associated with corporate tax aggressiveness, based on Agency and Legitimacy Theories. In addition, the antecedent variables tested include financial performance and corporate governance, while Corporate Social Responsibility (CSR) served as the consequent variable. Furthermore, companies tend to take aggressive tax management actions in an effort to reduce the inevitable burden, subsequently leading to several risks. This includes the fall of stock prices and a reduction in the company's reputation on instances where the actions are taken to violate taxation regulations. Meanwhile, theoretical discussion and previous research showed a temporary conclusion stipulating the effect of financial performance and corporate governance on corporate tax aggressiveness, where more intense actions are characterized by the disclosure of additional CSR items. Book Name: The Future Opportunities and Challenges of Business in Digital Era 4.0
Related Links	https://content.taylorfrancis.com/books/download?dac=C2019-0-07535-6&isbn=9780367853778&doi=10.1201/9780367853778-41&format=pdf
Ending Page	158
Page Count	4
Starting Page	155
DOI	10.1201/9780367853778-41
Language	English
Publisher	Informa UK Limited
Publisher Date	2020-07-23
Access Restriction	Open
Subject Keyword	Book Name: The Future Opportunities and Challenges of Business in Digital Era 4.0 Business and Management Corporate Governance Social Responsibility Corporate Tax Aggressiveness
Content Type	Text
Resource Type	Chapter

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