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IJSRP, Volume 7, Issue 12, December 2017 Edition [ISSN 2250-3153]

      Nurul Aini, Soegeng Sutejo, Basuki

Abstract: This study aims to identify the role of corporate social responsibility in mediating the effects of foreign operation on tax aggressiveness. The sample used in this study was taken from Indonesian Stock Exchange during 2012-2016 period based on predetermined criteria set by the writer. The number of final samples was 33 corporations or 165 firm years. The analysis using Warp PLS 6 finds that CSR significantly mediates the effects of foreign operation on tax aggressiveness. Corporations with high foreign operation tends to have low CSR and low tax aggressiveness, meaning that these corporations are not performing tax aggressiveness.

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Nurul Aini, Soegeng Sutejo, Basuki (2017); The Role of Corporate Social Responsibility in Mediating the Effects of Foreign Operation on Tax Aggressiveness; Int J Sci Res Publ 7(12) (ISSN: 2250-3153).



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