IJSRP, Volume 11, Issue 4, April 2021 Edition [ISSN 2250-3153]
I Gde Putu Prajna Ananggadipa, Maria Mediatrix Ratna Sari
This study aims to examine the effect of corporate social responsibility, profitability, and leverage on tax aggressiveness as proxied by the Net Profit Margin Index, Corporate Social Responsibility Disclosure Index, Return on Equity and Dept to Asset Ratio. This research was conducted in mining sector companies listed on the IDX in 2017-2019. The population is 42 companies and the sample is 26 companies with 69 observations which were selected using purposive sampling method. The data analysis technique used is multiple linear regression. The results show that corporate social responsibility and leverage have a negative effect on tax aggressiveness also profitability, has a positive effect on tax aggressiveness.