Pengaruh Firm Size Dan Leverage terhadap Agresivitas Pajak dengan Pengungkapan Corporate Social Responsibility sebagai Variabel Pemoderasi

Abstract

The research objective was to determine the effect of Firm Size and Leverage on tax aggressiveness with Corporate Social Responsibility disclosure as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The data used in this study came from annual reports and consolidated financial reports for the period 2014 to 2018. The sampling technique used a purposive sampling method with a total sample of 10 companies. The data analysis technique used is descriptive statistics, multiple regression analysis tests, and Moderated Regression Analysis (MRA). The results showed that Firm Size has a significant negative effect on tax aggressiveness. It is contrary to Leverage that does not have a significant effect on Tax Aggressiveness. The Disclosure of Corporate Social Responsibility weakens the influence of Firm Size on Tax Aggressiveness. And the disclosure of Corporate Social Responsibility also weakens the influence of Leverage on Tax Aggressiveness.