JRAA Vol.3 No.1, Maret 2016 PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN KECIL, MENENGAH, DAN BESAR

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN KECIL, MENENGAH, DAN BESAR

Abstract

CSR is the action of the company to contribute welfare society. Today CSR is mandatory not voluntary anymore for the company. CSR means expenses. The company  expected, it will influence their tax payment. This research aimed to examine the effect of corporate social resposibity (CSR) on corporate tax aggressiveness towards large-scale, medium-scale enterprises, and small-scale enterprises. This research was using the 208 companies listed on the Stock Exchange in 2010-2012 as the research sample. The samples were selected by purposive sampling method. Data were analyzed using a model of ordinary least square regression analysis. The results of the research on large-scale enterprises and medium scale showed that the higher the level of CSR disclosure of a company does not mean that the lower level of tax aggressiveness. The small-scale enterprises shows that the higher the level of CSR disclosure of a company, the lower the level of tax aggressiveness.