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Author

Kanitsorn Terdpaopong

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Open access Aug 2026

CSR DISCLOSURE AND PROFITABILITY ON TAX AVOIDANCE WITH INDEPENDENT COMMISSIONERS AS MODERATING VARIABLE: EVIDENCE FROM BANKING COMPANIES IN INDONESIA

This study examines the effects of Corporate Social Responsibility Disclosure and profitability on tax avoidance, with independent commissioners serving as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Drawing upon Agency Theory, Legitimacy Theory, and St...

C. Dewi, Sofie, Kanitsorn Terdpaopong · 0 citations

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