ANALISIS PENINGKATAN AGRESIVITAS PAJAK MELALUI CSR, INTENSITAS ASET TETAP DAN FIRM SIZE

This study aims to obtain empirical evidence regarding the effect of CSR, asset intensity, and firm size on tax aggressiveness. The dependent variable in this study was measured using a proxy for effective tax rate (ETR). The research method uses multiple regression analysis. The population in this study is mining sector companies listed on the Indonesia Stock Exchange in 2017-2019. The results showed that the CSR variable had a negative effect on tax aggressiveness. This shows that the higher the CSR, the lower the aggressiveness. Fixed asset intensity variable has a negative effect on tax aggressiveness. This shows that the higher the intensity of fixed assets, the lower the tax aggressiveness and the firm size variable shows a positive influence on tax aggressiveness. This shows that the higher the firm size, the higher the tax aggressiveness.