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The influence of tax planning and corporate social responsibility against tax disclosure
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Syafii 
, Grahita Chandrarin , Diana Zuhroh
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
This study examines the relationship between tax planning (TP) and corporate social responsibility (CSR) in influencing tax disclosures (TDs). The methodology used in this study is quantitative with moderating regression analysis (MRA). A research sample of 74 companies was carefully selected from the population of 787 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The findings showed that TP and CSR have a significant impact on TD in listed manufacturing companies in Indonesia. It supports the idea that engaging in TP activities and social responsibility investments contributes to higher levels of TD, which in turn can help mitigate tax risks, provide decision-making information to stakeholders, and maintain social legitimacy. This study also highlights the importance of transparent TD in building trust and credibility among stakeholders. In conclusion, the results underscore the interplay between TP, CSR, and TD in the context of listed manufacturing companies in Indonesia.
Keywords: Corporate Social Responsibility, Tax, Transparency, Tax Planning, Tax Disclosure
Authors’ individual contribution: Conceptualization — S., G.C., and D.Z.; Methodology — S. and G.C.; Formal Analysis — S.; Investigation — S. and D.Z.; Writing — Original Draft — S.; Writing — Review & Editing — G.C. and D.Z.; Supervision — G.C. and D.Z.
Declaration of conflicting interests: The Authors declare that there is no conflict of interest.
JEL Classification: H20, H26, H71
Received: 18.01.2024
Revised: 04.04.2024; 28.02.2025
Accepted: 13.03.2025
Published online: 17.03.2025
How to cite this paper: Syafii, Chandrarin, G., & Zuhroh, D. (2025). The influence of tax planning and corporate social responsibility against tax disclosure. Corporate Governance and Sustainability Review, 9(1), 86–93. https://doi.org/10.22495/cgsrv9i1p7
