PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN UKURAN PERUSAHAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR PERINDUSTRIAN YANG TERDAFTAR DI BEI TAHUN 2019
Abstract
Tax aggressiveness is one of the methods used to avoid taxes by taxpayers. This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure, profitability, and company size on tax aggressiveness in industrial sector companies listed on the IDX in 2019. This study uses a quantitative approach. In this study, the data used in data collection is secondary data seen from the annual financial reports and sustainability reports of industrial sector companies listed on the BEI. The population in this study is the industrial sector companies listed on the Indonesia Stock Exchange in 2019 as many as 50 companies with a total research sample of 23 companies. The sample of this research used purposive sampling method. In this study, the analytical technique used is descriptive statistical test analysis, classical assumption test and multiple linear analysis with data processed using EVIEWS 10. The results of this study indicate that CSR has no effect on tax aggressiveness, while profitability has no effect on tax aggressiveness and firm size does not. significant effect on tax aggressiveness.
Keywords : Corporate Social Responsibility; Profitability; Company Size; Tax Aggressiveness
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