PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN UKURAN PERUSAHAN TERHADAP AGRESIVITAS PAJAK

Main Article Content

Nurfidinia Karin Putri
Erlina Diamastuti

Keywords

Agresivitas Pajak, CSR, Profitabilitas, Ukuran Perusahaan

Abstract

The purpose of this study was to test the influence of Corporate Social
Responsibility Disclosure, profitability, and company size on tax aggressiveness of
companies listed on the SRI-KEHATI Index 2015-2018. This study uses a
quantitative approach in looking at the problems to be tested. Data collection uses
secondary data in the form of annual financial reports and corporate sustainability
reports listed in the SRI-KEHATI index. The population in this study were
companies listed on the SRI-KEHATI index 2015-2018, while the sample of this
study was selected using the purposive sampling method. The number of sample
data that met the criteria was 13 companies. The data analysis technique in this
study used multiple linear regression analysis and the data were processed using
SPSS 25. The results of this study indicate that Corporate Social Responsibility
(CSR) disclosure has no effect on tax aggressiveness, while profitability and firm
size have an effect on tax aggressiveness.

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