Conflicting company interests: The effect of corporate social responsibility on tax avoidance of companies in the ASEAN 5 countries
Date of Publication
2016
Document Type
Bachelor's Thesis
Degree Name
Bachelor of Science in Accountancy
Subject Categories
Accounting
College
Ramon V. Del Rosario College of Business
Department/Unit
Accountancy
Defense Panel Member
Aeson Luis C. Dela Cruz
Alloysius Joshua Paril
Alger C. Tang
Florenz C. Tugas
Arnel O. Onesimo Uy
Abstract/Summary
Tax avoidance, incorporated as a corporate social responsibility (CSR) issue, has become a global concern. Prior studies conducted in the western countries find mixed results on the relationship between CSR and tax avoidance. This study examines the empirical impact of the overall CRS and its categories, governance, community, employees and environment, to a company's level of tax avoidance in Singapore, Thailand, Indonesia, Malaysia and the Philippines or what is know as the ASEAN 5. Employing a sample of 159 companies form the CSRHuB, our results suggest that various relationships exist in the individual categories thereby affecting the impact of the overall CRS to tax avoidance.
Abstract Format
html
Language
English
Format
Accession Number
TU19274
Shelf Location
Archives, The Learning Commons, 12F, Henry Sy Sr. Hall
Physical Description
xiii, 220 leaves : iilustrations (some color) ; 28 cm. + 1 computer disc ; 4 3/4 in.
Keywords
Social responsibility of business--Southeast Asia; Tax evasion--Southeast Asia
Recommended Citation
Apostol, J. E., Cheung, A. C., Tenorio, M. I., & Tsang, P. S. (2016). Conflicting company interests: The effect of corporate social responsibility on tax avoidance of companies in the ASEAN 5 countries. Retrieved from https://animorepository.dlsu.edu.ph/etd_bachelors/8919
