PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR

Sari

Abstract: Law Number 36 of 2008 concerning Income Tax shows that the greater the profit a company earns, the greater the tax that the company will pay. The increase in tax aggressiveness by companies is nothing but a burden on company profits, on the other hand causing state revenues to increase. Social and environmental responsibility in Limited Liability Company Law No. 40 of 2007 Article 1 Number 3 is defined as the company's commitment to participate in sustainable economic development in order to improve the quality of life and the environment that is beneficial, both for the Company itself, the local community, and society in general. From this definition it can be stated that taxes and CSR are both aimed at the general welfare. However, the difference is that taxes are managed by the central government and local governments which are then distributed to the general public, while the costs of implementing CSR are managed by companies and then distributed to the general public. In addition, it requires a good corporate governance or known as good corporate governance. This study wants to prove whether CSR disclosure and good corporate governance affect tax aggressiveness. This research was conducted in the manufacturing sector in Indonesia with the research period 2009-2013. The results of the study show that CSR disclosure has a negative effect on tax aggressiveness, while good corporate governance has no effect on tax aggressiveness.

Keywords: CSR, good coporate governance, tax aggressiveness