Corporate Social Responsibility, Size And Tax Aggressiveness: An Empirical Analysis Radhi Abdul Halim Rachmat, Memen Kustiawan
Universitas Pendidikan Indonesia dan Universitas Widyatama, Universitas Pendidikan Indonesia
Abstract
Corporate social responsibility (CSR) and taxes have the same roles and functions for social welfare, but companies often use csr to reduce taxes especially large scale companies. This study examines the relationship be-tween corporate social responsibility (CSR), firm size and corporate tax aggressiveness. Samples taken from 11 public companies that listed in LQ45 Indonesia for financial year 2013-2015. The results of multiple regression analysis show that there is no relationship between corporate CSR activities and corporate tax aggres-siveness, while the other finding show that corporate activities is affected by size of the company in conducting corporate tax aggressiveness.
