Abstract
The company as a business entity seeks to provide high dividends for shareholders. On the other hand as a corporate taxpayer, companies must set aside profits to pay taxes. Tax aggressiveness can be used to minimize this conflict. But this action is not liked by shareholders because it can damage the company's reputation. By referring to the legitimacy theory, corporate social responsibility (CSR) is considered as an action that can maintain the company's reputation. The question is whether corporate social responsibility has an effect on tax aggressiveness. In fact the results of the research on this matter vary. This study aims to reexamine the influence of corporate social responsibility, from the economic, social, and environmental dimensions to tax aggressiveness. The tests were carried out using 62 data from 31 companies listed on the Indonesia Stock Exchange during 2016-2017. Effective tax rate (ETR) is used to measure tax aggressiveness, CSR is measured using the Global Reporting Initiative (GRI) 04 valuation standard. The results of the study state that CSR economic dimension has a positive effect on tax aggressiveness, while CSR social and environmental dimensions negatively affect tax aggressiveness. Recommendations, tax authorities can use disclosure of environmental and social dimensions as an indication of the practice of tax aggressiveness.
 
 
 Key Words: Corporate Social Responsibility (CSR), Tax Aggressiveness, Legitimacy Theory, Global Reporting Initiative (GRI).
Highlights
2.5 Corporate Social Responsibility (CSR) in the Social Dimensions of Corporate Tax Aggressiveness (Muzakki & Darsono, 2015) states that in theory the legitimacy of the company will always try to create a balance between corporate values with social norms that exist in society
Of the 31 sample companies that have been studied there are 29 companies that have a tax aggressiveness value below 25% or indicate the company has done an aggressive tax planning and the remaining 2 have a tax aggressiveness value above 25% which can be concluded that the company has been obedient in paying taxes
4.2 Discussion The Economic Dimension of CSR Affects Tax Aggressiveness The t-test results of the economic dimension of CSR on tax aggressiveness are significantly positive. This shows that CSR economic dimension conducted by companies can reduce tax avoidance / tax aggressiveness
Summary
In 2017 the contribution of the tax sector, income tax (PPH) reached 52.6% of total state revenue (Ministry of Finance, 2017) This is shown in table 1.1 below. Based on table 1.1 above, PPh 25/29 agencies have the highest contribution of 248.6 trillion compared to other PPh subjects The results of these contributions lead to conflict, where the corporate taxpayer in minimizing his tax payment has a purpose so that shareholder welfare can be maximized and company profits can be maximum (Wijayanti, Wijayanti, & Samrotun, 2016). The same thing was expressed in (Ningrum, 2017), in 2012 there were 4,000 foreign investment companies (PMA) reporting zero tax values in which some companies suffered losses for 7 consecutive years This phenomenon shows that there are still many companies that try to avoid tax.
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