THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GOVERNANCE ON TAX AGGRESSIVENESS (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI tahun 2011-2015)

Abstract

This research examines the impact of Corporate Social Responsibility and Corporate Governance on tax aggressiveness. Corporate Social Responsibility is measured by Corporate Social Responsibility disclosure and Corporate Governance that is measured using independent commisioners, institusional ownership and audit comitte while tax aggressiveness is measured using Effective Tax Rate (ETR).

Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2011 to 2015. The samples are selected using purposive sampling method. Data used in this research is secondary data from the website of Indonesia Stock Exchange www.idx.co.id.

The regression results indicate that Corporate Social Responsibility and independent commisioners has not significantly influenced tax aggressiveness while institusional ownership has negative significantly influenced tax aggressiveness and audit comitte ownership has positive significantly influenced tax aggressiveness.

Keyword : tax aggressiveness, Corporate Social Responsibility, Corporate Governance, independent commisioners, institusional ownership, audit comitte.