• Abdul Ghoni STIE Widya Gama Lumajang
  • Ratna Wijayanti Daniar Paramita STIE Widya Gama Lumajang
  • M. Wimbo Wiyono STIE Widya Gama Lumajang
Keywords: Disclosure of corporate social responsibility (CSR), tax aggressiveness, effective tax rate (ETR)


This study aims to find out the effect of corporate social responsibility (CSR) on tax
aggressiveness in manufacturing companies in the consumer goods industry sector in 2016-2018.
In this study, tax aggressiveness is measured using the Effective Tax Rate (ETR). The independent
variable used in this study is corporate social responsibility (CSR), while the dependent variable is
tax aggressiveness. The sample in this study used a purposive sampling method and obtained 72
companies that fulfill the criteria. Analysis test using a simple linear regression analysis model.
The results of this study indicate that the disclosure of corporate social responsibility (CSR) affects
on tax aggressiveness. The high level of corporate social responsibility (CSR) disclosure results in
a decrease in tax aggressiveness in a company.


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