PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

Maria Sicilia Gultom, 2019: The Influence of Corporate Social Resposibility Disclosures, Leverage, Firm Size against Tax Aggressiveness On Consumer Goods Industry Listed in Indonesia Stock Exchange at 2015-2017 This research aims to examine the effect of corporate social responsibility disclosures, leverage, and firm size against tax aggressiveness. This research uses secondary data with consumer goods industry listed in Indonesia Stock Exchange periode 2015-2017 as the population. By using the purposive sampling method carried out in this research, there were 66 total observations within 3 years of the study. This research is done by using multiple regression analysis to test the three hypotheses with a significance level of 5% through Eviews Version 10. Based on the results of multiple regression analysis, it can be concluded that corporate social responsibility disclosures,leverage and firm size have no effect on tax aggressiveness. Keywords: Corporate Social Responsibility Disclosures, Leverage, Firm Size and Tax Aggressivenes