PENGARUH LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KEBERADAAN RISK MANAGEMENT COMMITTEE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2013)

Abstract

This study aims to examine the effect of corporate social responsibility (CSR) disclosure and the existence of Risk Management Committee (RMC) to corporate tax aggressiveness. Only one control variable used in this study is firm size. The population in this study consists of all mining companies that listed on The Indonesia Stock Exchange in period 2009-2013 as the sample. Samples were selected by purposive sampling method. There are 93 mining companies that become the samples of this study. Data were analyzed using multiple regression analysis model. The result shows that the CSR disclosure and the existence of RMC significantly negative relate to corporate tax aggresiveness.