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Mitigation of Tax Aggressiveness through Good Corporate Governance Company’s Website and Corporate Social Responsibility Disclosure: Evidence-Concentrated Ownership Companies

Jurnal Dinamika Akuntansi · Vol. 16 No. 1 (2024) · hlm. 1–15

DOI
10.15294/jda.v16i1.3957
ISSN
2502-6224, 2085-4277
Terbit
2024-03-31
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

Purposes: This study aims to briefly prove the effect of Good Corporate Governance (GCG), the Company’s Website, and Corporate Social Responsibility Disclosure (CSRD) on tax aggressiveness. This study looks at businesses with a high ownership concentration level with the potential to expropriate minority ownership. Methods: Purposive judgment sampling with multiple regression analysis was applied to a sample of manufacturing companies listed on the Indonesia Stock Exchange. Findings: The findings reveal that GCG has a significant effect on Tax aggressiveness, while CSR disclosure activities also hurt tax aggressiveness. This evidence also proves that CSR activities carried out by the Company consistently reduce corporate tax aggressiveness. However, the Company’s website has no discernible impact on tax aggressiveness. Novelty: This study differs from previous studies because it considers Indonesia’s weak investor protection and concentrated ownership structures. There is a lack of prior studies on concentrated ownership companies and the relationship between good corporate governance, corporate social responsibility disclosure, and company websites on tax aggressiveness.

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12 penulis · 22 tautan kepenulisan bersama · 3 lintas organisasi

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  • Sekolah Tinggi Ilmu Ekonomi Bangkinang
  • Sebelas Maret University
  • Informatics and Business Institute Darmajaya
  • Yogyakarta State University
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
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Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Fadlan EffendiSekolah Tinggi Ilmu Ekonomi Bangkinang1
ZulherSekolah Tinggi Ilmu Ekonomi Bangkinang1
Suarni NorawatiSekolah Tinggi Ilmu Ekonomi Bangkinang1
HasanuddinAfiliasi tidak diketahui1
, DjufriAfiliasi tidak diketahui1
Joko NurkamtoSebelas Maret University1
Riky DwihandakaSebelas Maret University1
M. Furqon HidayatullahSebelas Maret University1
Fadli IhsanYogyakarta State University1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/jda/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Mitigation of Tax Aggressiveness through Good Corporate Governance Company’s Website and Corporate Social Responsibility Disclosure: Evidence-Concentrated Ownership Companies</dc:title>
	<dc:creator xml:lang="en">Jatiningrum, Citrawati</dc:creator>
	<dc:creator xml:lang="en">Fauzi</dc:creator>
	<dc:creator xml:lang="en">Septarina, Linda</dc:creator>
	<dc:subject xml:lang="en">Good Corporate Governance</dc:subject>
	<dc:subject xml:lang="en">Corporate Social responsibility Disclosure</dc:subject>
	<dc:subject xml:lang="en">Tax Aggressiveness</dc:subject>
	<dc:subject xml:lang="en">Concentrated Ownership</dc:subject>
	<dc:description xml:lang="en">Purposes: This study aims to briefly prove the effect of Good Corporate Governance (GCG), the Company’s Website, and Corporate Social Responsibility Disclosure (CSRD) on tax aggressiveness. This study looks at businesses with a high ownership concentration level with the potential to expropriate minority ownership.
Methods: Purposive judgment sampling with multiple regression analysis was applied to a sample of manufacturing companies listed on the Indonesia Stock Exchange.
Findings: The findings reveal that GCG has a significant effect on Tax aggressiveness, while CSR disclosure activities also hurt tax aggressiveness. This evidence also proves that CSR activities carried out by the Company consistently reduce corporate tax aggressiveness. However, the Company’s website has no discernible impact on tax aggressiveness.
Novelty: This study differs from previous studies because it considers Indonesia’s weak investor protection and concentrated ownership structures. There is a lack of prior studies on concentrated ownership companies and the relationship between good corporate governance, corporate social responsibility disclosure, and company websites on tax aggressiveness.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2024-03-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/jda/article/view/3957</dc:identifier>
	<dc:identifier>10.15294/jda.v16i1.3957</dc:identifier>
	<dc:source xml:lang="en">Jurnal Dinamika Akuntansi; Vol. 16 No. 1 (2024); 1-15</dc:source>
	<dc:source>2502-6224</dc:source>
	<dc:source>2085-4277</dc:source>
	<dc:source>10.15294/jda.v16i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/jda/article/view/3957/312</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Jurnal Dinamika Akuntansi</dc:rights>
</oai_dc:dc>