PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK

Abstract

Tax is one of the important sectors that is a source of income for the largest State Revenue and Expenditure Budget (APBN) in Indonesia. Taxes contribute 70% of all state revenues (Seprini, 2016). This study aims to determine the effect of corporate social responsibility disclosure on tax aggressiveness. The research method used is quantitative research. The data collection technique used is by looking at the annual report of banking sector service companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. This study uses a purposive sampling method. The criteria for determining the sample in this study are to publish an annual report and implement Corporate Social Responsibility during the research period 2017 – 2019, selecting banking sector service companies that are delisted in the research year and companies that earn profits in each annual report of the research period. The independent variable used is the disclosure of Corporate Social responsibility (CSR) while the dependent variable used in this study is tax aggressiveness measured using the Effective Tax Rate (ETR) proxy. The data analysis model used is descriptive statistical test, panel data regression test (common effect model), model test (Chow test), simple linear regression test, partial test, and determinant coefficient test using the Eview 11 data processing program. Based on the results of the partial analysis, it can be concluded that there is no significant effect between Corporate Social Responsibility disclosure on aggressiveness. tax.

Keywords: Disclosure of Corporate Social Responsibility, Tax Aggressiveness, Simple Linear, Purposive Sampling, Analysis Regression Mode.