Corporate Social Responsibility Regulation and Tax Aggressiveness (SOEs Case)

Corporate Social Responsibility (CSR) is a form of attention from companies that are voluntarily carried out to maintain the integration between the environment and their operational activities. Tax aggressiveness is an attempt to minimize income tax expense. This study uses control variables namely company size, leverage, capital intensity, and return on assets. This study aims to examine the effect of corporate social responsibility on tax aggressiveness. The sample used is a State-Owned Enterprise (SOE) listed on the Indonesia Stock Exchange for the 2012–2017 period. Researchers use multiple linear analysis or ordinary least square using the SPSS 23 program to analyze the data of this study. The results showed that the disclosure of corporate social responsibility had no effect on tax aggressiveness.     Keywords: Corporate Social Responsibility (CSR), tax aggressiveness, State-Owned Enterprise (SOE