PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN LEVERAGE TERHADAP AGRESIVITASPAJAK

ABSTRACT This study aims to determine the effect of corporate social responsibility and leverage to tax aggressiveness. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017. The sampling technique was conducted by purposive sampling method and obtained 46 companies that meet the criteria with the total sample for three years as many as 138 samples. The independent variable in this research is the corporate social responsibility and leverage. Dependent variable in this research is tax aggressiveness as measured by Effective Tax Rate (ETR). Hypothesis testing is done by multiple linear regression analysis. The results of this study indicate that corporate social responsibility negatively affect the aggressiveness of taxes. While the leverage variable has a positive effect on tax aggressiveness. Keyword: corporate social responsibility, leverage, tax agressivenes