ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2011)

Abstract

The aim of this study is to examine the effect of corporate social responsibility (CSR) to corporate tax aggressiveness. The independent variable is used in this study is corporate social responsibility disclosure.While the dependent variable in this study is tax aggressiveness that measured using two effective tax rates measures and one book tax differences measure. This study is a replication of the study by Lanis and Richardson (2012) and use 98 manufacturing companies that listed on the Indonesia Stock Exchange in the period 2010-2011 as the sample. Samples were selected by purposive sampling method and finally obtained 49 manufacturing companies per year that fulfill the criterias. Data were analyzed using ordinary least square regression analysis model. The result shows that the higher the level of CSR disclosure of a corporation, the lower is the level of tax aggressiveness