Can Woman Directors Moderate the Relationship between CSR Disclosure and Corporate Tax Avoidance? Maya Aresteria, Alfita Rahmayani, Deddy Sulestiyono
Sekolah Vokasi, Universitas Dionegoro
Abstract
Corporate tax avoidance practices have attracted attention from academics and the media, who have focused on their ethical and social implications. Given the increasing availability of CSR data, a growing body of academic research examines whether CSR performance is related to Corporate Tax Avoidance. This study attempts to examine the relationship between CSR disclosure and Corporate Tax Avoidance (CAT). Board diversity contributes to a broader pool of skills, information, and knowledge within the board This study attempts to examine the relationship between CSR disclosure and Corporate Tax Avoidance (CAT). the integration of ESG performance and board diversity is not only an indicator of financial success, but also an important foundation for building ethical, sustainable, and publicly trusted companies. Companies that are able to manage these two aspects well will be better prepared to face future business challenges and contribute positively to economic and social development. Based on cases involving companies engaging in tax avoidance, stakeholder theory suggests that companies will tend to disclose CSR with the aim of providing comprehensive information to stakeholders, thus including tax-related information that companies must share. A company^s decision to disclose CSR is strongly influenced by the role of directors, including gender diversity, which is a key focus of this study. By examining data from listed companies, this study is expected to answer the question of whether woman directors moderate the relationship between CSR disclosure and tax avoidance.
