The Role of Corporate Social Responsibility as a Moderator on the Effect of Profitability and Company Size on Tax Aggressiveness

Abstract

This study was conducted to analyze the effect of profitability and company size on tax aggressiveness with Corporate Social Responsibility as a moderating variable. The population of this research is manufacturing companies listed on the Indonesian Stock Exchange in 2014-2017 with a sample proposive sampling method, obtained data from 179 companies. The data analysis technique used Moderated Regression Analysis (MRA). The results of this study indicate that profitability and company size have a significant negative effect on tax aggressiveness, while Corporate Social Responsibility is able to strengthen profitability and weaken company size against tax aggressiveness.