PENGARUH PENGUNGKAPAN CSR, CG, PROFITABILITAS, LEVERAGE DAN SIZE TERHADAP AGRESIVITAS PAJAK

Abstract

Taxation which is considered as a deduction in income is one of the aspect of the
still high level of tax aggressiveness in the world. This research aims to identify
whether CSR, CG, Profitability, Leverage and SIZE contribute to tax
aggressiveness. Sampling was selected using a purposive sampling method
throughseveral criteria to obtain 68 samples of company reports. In analyzing the
data using the classical assumption test, panel data regression analysis and
hypothesis testing. The data obtained, obtained directly from the website
Indonesian Stock Exchange or the official website of each company. The samples,
were the annuals reports and sustainability reports for 2018 -2021 years. The
results of this researh partially show that CSR does not have a significant effect on
tax aggressiveness while CG, profitability, leverage have a significant positive
effect on tax aggressiveness and SIZE has a significant negative effect on tax
aggressiveness. Simultaneously displaying CSR, CG, profitability, leverage and
SIZE have a significant contribution to tax aggressiveness of 52%. The rest is
influenced by other aspect not tested in this research.
Keywords: CG, CSR, Leverage, Profitability, SIZE, Tax Aggresiveness