Корпоративно управљање и корпоративна култура: утицај на избегавање пореза и друштвенА одговорност предузећа
Sažetak
Ова студија има за циљ да анализира реципрочни ефекат избегавања пореза и корпоративне друштвене одговорности (КДО) узимајући у обзир претходни утицај корпоративног управљања (КУ) и корпоративне културе (КК). Индикатори КУ укључују независност и активности одбора комесара (ОК) и одбора за ревизију, док се КК мери коришћењем индикатора родне разноликости у извршном одбору и удаљености моћи. Узорак се састоји од производних компанија које котирају на Индонежанској берзи (ИБ) за период 2018–2023, укупно 654 године. Користећи двостепену линеарну регресију, студија није показала реципрочни ефекат између избегавања пореза и друштвено одговорног пословања. Ово истраживање није успело да документује ефекат КУ на избегавање пореза; међутим, то утиче на КДО. Резултати су показали да КК утиче на избегавање пореза, али не и на друштвено одговорно пословање. Три важна доприноса ове студије су: обезбеђивање литературе и емпиријских доказа о реципрочном ефекту између избегавања пореза и друштвено одговорног пословања; развој свеобухватније мере КК користећи секундарне податке; и додавање литературе о КК у Индонезији и његовом утицају на понашање избегавања пореза и обелодањивање КДО, где су постојећа литература и емпиријски докази ограничени.
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