Pembimbing : Reschiwati

Abstrak:
This study aims to provide empirical evidence on the influence of corporate social responsibility (CSR), return on asset (ROA), and firm size listed in Indonesia Stock Exchange in 2015-2019 period.

Sample used in this research are manufacturing company in the consumer goods listed in Indonesia Stock Exchange in 2015-2019 using purposive sampling and obtained 12 companies. This research used secondary data of annual report or financial statement obtained from Indonesia Stock Exchange (IDX) or sahamok in 2015-2019 period. Data were analyzed using multiple regression linear method and using application program E-views 10.

The finding of this research showed that the variable return on asset partially has a significant effect to tax aggressiveness with a negative coefficient, whereas corporate social responsibility and firm size partially does not have a significant effect to tax aggressiveness. In addition, corporate social responsibility, return on asset, firm size simultaneously has a significant effect to tax aggressiveness.

Keywords: corporate social responsibility, return on asset, firm size, tax aggressiveness