Title

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

Print

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

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