PENGARUH AGRESIVITAS PAJAK DAN RETURN ON ASSET TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

This study aims to analyze whether tax aggressiveness affects disclosure of corporate social responsibility (CSR). The independent variables used in this study are tax aggressiveness and Return On Assets. While the dependent variable in this study is corporate social responsibility (CSR). The sample of this research is the basic industrial sector and chemical manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. The total sample in this study was 52 companies. This study uses a qualitative approach with panel data testing tools. The results showed that tax aggressiveness and return on assets did not affect disclosure of corporate social responsibility (CSR)