pengaruh pengungkapan corporate social responsibility dan karakteristik perusahaan terhadap agresivitas pajak (studi empiris perusahaan manufaktur sektor aneka industri yang terdaftar di bursa efek indonesia tahun 2014-2016)

The purpose of this research is to obtain empirical evidence about the effect of corporate social responsibility (CSR) disclosure and characteristic of the company toward tax aggressiveness. Characteristic of the company uses firm size, leverage, and liquidity. Tax aggressiveness is action taken to minimize the burden of the taxpayer receives tax payable. Tax aggressiveness measured using the effective tax rate (ETR) proxy. The sample of this research was selected by using purposive sampling method and with secondary data which was analysed by using multiple regression method. There were 14 manufacture firm various industry sectors as samples that have been simultaneously registered in BEI since 2012-2014, published annual report at the end of 31 December and had been audited by independently auditor, used Rupiah as currency, has a lower income tax expense than the pretax income.. The result of this research are (1) Corporate Social Responsibility (CSR) disclosure does not have positive effect towards tax aggressiveness, (2) firm’s size have a significant positive effect towards tax aggressiveness, (3) leverage (DAR) have a significant positive effect towards tax aggressiveness, (4) liquidity (CR) have a significant positive effect towards tax aggressiveness, and (5) Corporate Social Responsibility disclosure, firm’s size, leverage (DAR), and liquidity (CR) simultaneously have a significant effect toward tax aggressiveness