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What is CSR Disclosure and Tax Aggressiveness Impact about?

1. This document discusses a study that examines the effect of corporate social responsibility disclosure on tax aggressiveness. The study uses quantitative methods to analyze annual reports of banking sector companies in Indonesia from 2017-2019. 2. The independent variable is corporate social responsibility disclosure, while the dependent variable is tax aggressiveness measured using the effective tax rate proxy. Statistical tests like regression analysis are used to analyze the data. 3. Based on part

Author

Kusnadi 0817

Language

EN