The Effect of Disclosure of Corporate Social Responsibility (CSR), Profitability on Tax Aggressiveness (Empirical Study on Manufacturing Company Sector Consumer Goods Industry Listed in Indonesia Stock Exchange Period 2013-2017)

Authors

  • Rina Tresnawati*, Rindiani Veranika

Abstract

This study aims to determine the effect of disclosure of corporate social responsibility (CSR) and
profitability on tax aggressiveness in consumer goods manufacturing sector companies listed on the Indonesia
Stock Exchange (IDX) for the period 2013-2017. The research method used in this study is an explanatory
method. The population in this study consisted of 43 manufacturing companies in the consumer goods sector
where the number of samples was 22 companies. The results showed that disclosure of corporate social
responsibility (CSR) and profitability partially affected the tax aggressiveness and disclosure of corporate social
responsibility (CSR) and profitability simultaneously affecting the tax aggressiveness of consumer goods
manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) period of 2013-2017. The
magnitude of the effect is simultaneously of disclosure corporate social responsibility (CSR) and profitability in
this study amounted to 22.1662%

Published

2020-10-16

Issue

Section

Articles