Pengungkapan Corporate Social Responsibility (CSR) Sebagai Sarana Legitimasi: Dampaknya Terhadap Tingkat Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015)

Abstract

Abstact

The purpose of this study was to provide empirical evidence the effect Corporate Social Responsibility disclosure on corporate tax aggressiveness. The independent variable is used in this study is Corporate Social Responsibility disclosure which by using the check list on the items in the annual report, while the dependent variable in this study is tax aggressiveness that measured using proxy Effective Tax Rates (ETR). This study used four control variables are size, profitability, capital intensity and inventory intensity. The samples is a firm manufactur base and chemical industry sectors wich listed on the Stock Exchange for the period 2012-2015 were selected by purposive sampling method and finally obtained 22 companies per year that filfill the criteria. Analysis test using a model multiple linear regression analysis .
The results of this study concluded that Corporate Social Responsibility disclosure negatively affect to tax aggressiveness. This is consistent with the legitimacy of theory in the context of tax aggressiveness.

Keywords : Corporate Social Responsibility Disclosure, tax aggressiveness, legitimacy