PENGARUH CORPORATE SOCIAL RESPONSIBILITY, ROA, LEVERAGE, SIZE TERHADAP AGRESIVITAS PAJAK

ABSTRACTThe purpose of this research is to analyze the effect of corporate social responsibility, ROA, Leverage, and Size on tax aggressiveness which is proxied by effective tax rate. This research uses a purposive sampling method by setting several criteria and uses secondary data, namely data on manufactured companies listed in IDX on period 2019 and uses time series data. All of population research is 189 companies and getting sample results of 33 companies, data is obtained through access to the official IDX and NCSR websites, this research uses multiple linear regression analysis. The results of the research showed significant and positive effect results between the economic, environmental, social dimensions of CSR on tax aggressiveness, variable ROA, and size also showed significant and positive effect results on tax aggressiveness, while the result of leverage on tax aggressiveness is showed significant and negative effect.Keywords: CSR, Leverage, ROA, Size, Tax Aggressiveness. ABSTRACTTujuan penelitian ini adalah untuk menganalisis pengaruh corporate social responsibility, ROA, Leverage, dan Size terhadap agresivitas pajak yang diproksikan dengan tarif pajak efektif. Penelitian ini menggunakan metode purposive sampling dengan menetapkan beberapa kriteria dan menggunakan data sekunder yaitu data perusahaan manufaktur yang terdaftar di BEI periode 2019 dan menggunakan data time series. Populasi penelitian seluruhnya adalah 189 perusahaan dan mendapatkan hasil sampel sebanyak 33 perusahaan, data diperoleh melalui akses website resmi BEI dan KNKT, penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan hasil pengaruh yang signifikan dan positif antara dimensi ekonomi, lingkungan, sosial CSR terhadap agresivitas pajak, variabel ROA, dan ukuran juga menunjukkan hasil yang signifikan dan positif terhadap agresivitas pajak, sedangkan hasil leverage terhadap agresivitas pajak adalah menunjukkan pengaruh yang signifikan dan negatif.Kata kunci: Agresivitas Pajak, CSR, Leverage, ROA, Ukuran

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Analysis of The Influence of Return on Equity on Sharia Stock Price Moderated by Corporate Social Responsibility

EKONOMIKA SYARIAH Journal of Economic Studies ◽

10.30983/es.v5i1.2578 ◽

2021 ◽

Vol 5 (1) ◽

pp. 72

Author(s):

Zikra Agusti Humaira

Keyword(s):

Time Series ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Cross Section ◽

Stock Price ◽

Time Series Data ◽

Series Data ◽

Return On Equity ◽

Purposive Sampling ◽

Corporate Social

This research aims to determine the effect of Return On Equity (ROE) on Sharia Share Prices of the Property Sector Moderated by Corporate Social Responsibility (CSR). The population of this research is all property sector companies listed on the Indonesia Stock Exchange from 2011 to 2017. The research sample was taken using a purposive sampling method, so that a sample of 12 companies was obtained. The data analysis technique used is the panel data regression method which is a combination of cross section data and time series data using Eviews 7 software. The results of the analysis show Return On Equity (ROE) does not have a significant effect on the price of sharia shares in the property sector and Corporate Social Responsibility (CSR) is proven to strengthen the effect of ROE on the sharia stock price of the property sector. The findings of this study will be useful for relevant policy makers because disclosure of CSR in financial statements will provide positive sentiment that will increase investor confidence to invest. Penelitin ini bertujuan untuk mengetahui pengaruh Return On Equity (ROE) Terhadap Harga Saham Syariah Sektor Properti Yang Dimoderasi Oleh Corporate Social Responsibility (CSR). Populasi penelitian ini adalah seluruh perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia tahun 2011 hingga 2017. Sampel penelitian diambil menggunakan metode purposive sampling, sehingga diperoleh sampel sebanyak 12 perusahaan. Teknik analisis data yang digunakan adalah metode regresi data panel yang merupakan gabungan dari data cross section dan data time series dengan menggunakan software Eviews 7. Hasil analisis menunjukkan Return On Equity (ROE) tidak memiliki pengaruh yang signifikan terhadap harga saham syariah sektor properti dan Corporate Social Responsibility (CSR) terbukti memperkuat pengaruh ROE terhadap harga saham syariah sektor properti. Temuan penelitian ini akan bermanfaat bagi pengambil kebijakan terkait karena pengungkapkan CSR dalam laporan keuangan akan menjadi nilai yang akan menambah kepercayaan investor untuk melakukan investasi. Kata Kunci : Harga Saham Sektor Properti, ROE, CSR

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Does Managerial Owneship and Islamic Corporate Social Responsibility Reduce Tax Aggressiveness?

International Journal of Islamic Business Ethics ◽

10.30659/ijibe.5.2.145-155 ◽

2020 ◽

Vol 5 (2) ◽

pp. 145

Author(s):

Maya Indriastuti ◽

Fudji Sri Mar�ati ◽

Dianing Ratna Wijayani

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Tax Aggressiveness ◽

Negative Effect ◽

Corporate Social ◽

Positive Effect

This study aims to test empirically the effect of managerial ownership on tax aggressiveness with Islamic corporate social responsibility as the intervening variable. The populations of this study were all entities listed in Jakarta Islamic Index from 2015-2019. 40 entities were obtained by using purposive sampling technique. All data were analyzed by using multiple linear regression analysis and sobel test. The results showed that managerial ownership has a significant positive effect on Islamic corporate social responsibility. In contrast, managerial ownership has a negative and insignificant effect on tax aggressiveness. Furthermore, Islamic corporate social responsibility has a significant negative effect on tax aggressiveness and Islamic Corporate Social Responsibility is able to moderate the effect of managerial ownership on tax aggressiveness.

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Pengungkapan Corporate Social Responsibility (CSR) pada Lembaga Keuangan yang Terdaftar di BEI

Journal of Economics Business and Government Challenges ◽

10.33005/ebgc.v1i1.5 ◽

2018 ◽

Vol 1 (1) ◽

pp. 10-21

Author(s):

Fadilla Cahyaningtyas

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Institutions ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Purposive Sampling ◽

Csr Disclosure ◽

Corporate Social ◽

Positive Effect

This study aimed to examine the determinant of the disclosure of corporate social respinsiblity in the Indonesian financial institutions. By using purposive sampling method, there are 76 financial institutions that used as sample research, with data as much as 228 data. The sample were financial institutions, which had published an annual report between 2014 to 2016. This study uses multiple linear regression analysis to test the research hypothesis. The results showed that firm size and leverage gave a significant positive effect on CSR disclosure. Meanwhile, the calculation of profitability showed no significant effect on CSR disclosure. INTISARIPenelitian ini bertujuan untuk menguji determinan pengungkapan tanggung jawab sosial perusahaan di lembaga keuangan Indonesia. Dengan menggunakan metode purposive sampling, terdapat 76 lembaga keuangan yang digunakan sebagai sampel penelitian, yakni sebanyak 228 data. Sampe lpenelitian adalah lembaga keuangan yang telah menerbitkan laporan tahunan antara tahun 2014 hingga 2016. Penelitian ini menggunakan analisis regresi linier berganda untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan leverage memberikan pengaruh positif signifikan terhadap pengungkapan CSR. Perhitungan profitabilitas tidak menunjukkan pengaruh yang signifikan terhadappengungkapan CSR. Keywords: corporate social responsibility, financial institutions, company size,profitability, leverage

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MODERASI PROFITABILITAS PADA PENGARUH AGRESIVITAS PAJAK DAN LEVERAGE TERHADAP CORPORATE SOCIAL RESPONSIBILITY

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v15i1.6233 ◽

2020 ◽

Vol 15 (1) ◽

pp. 1

Author(s):

Ayunita Ajengtiyas Saputri Mashuri

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Consumer Goods ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Significance Level ◽

Tax Aggressiveness ◽

Consumer Goods Industry ◽

Csr Disclosure ◽

Corporate Social

This study uses quantitative research that aims to see whether tax aggressiveness and leverage have an effect on the disclosure of Corporate Social Responsibility (CSR) with profitability as variable moderation. This study was use a manufacturing company within sub-sector of consumer goods industry listed on the “Indonesia Stock Exchange. Samples were selected by purposive sampling and collected 16 companies of consumer goods industry sub-sectors during 2014-2018 research datas period. Testing the hypothesis in this study using “Multiple Linear Regression Analysis with” a significance level of 5% (0.05). The results of this study indicates that;(1) Tax aggressiveness “has a significant effect on” CSR disclosure, (2) “Leverage does not have a significant effect on CSR disclosure”, (“3) Profitability measured using Return on Assets (ROA”) is able to strengthen Tax Aggressiveness and unable to strengthen leverage to influence CSR disclosure. Tax aggressiveness and leverage and profitability variables as moderating variables can explain the CSR disclosure variable by 52.1%.

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN UKURAN PERUSAHAN TERHADAP AGRESIVITAS PAJAK

SIMAK ◽

10.35129/simak.v19i01.178 ◽

2021 ◽

Vol 19 (01) ◽

pp. 174-189

Author(s):

Nurfidinia Karin Putri ◽

Erlina Diamastuti

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Financial Reports ◽

Tax Aggressiveness ◽

Analysis Technique ◽

Csr Disclosure ◽

Corporate Social

The purpose of this study was to test the influence of Corporate SocialResponsibility Disclosure, profitability, and company size on tax aggressiveness ofcompanies listed on the SRI-KEHATI Index 2015-2018. This study uses aquantitative approach in looking at the problems to be tested. Data collection usessecondary data in the form of annual financial reports and corporate sustainabilityreports listed in the SRI-KEHATI index. The population in this study werecompanies listed on the SRI-KEHATI index 2015-2018, while the sample of thisstudy was selected using the purposive sampling method. The number of sampledata that met the criteria was 13 companies. The data analysis technique in thisstudy used multiple linear regression analysis and the data were processed usingSPSS 25. The results of this study indicate that Corporate Social Responsibility(CSR) disclosure has no effect on tax aggressiveness, while profitability and firmsize have an effect on tax aggressiveness.

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PENGARUH MAQASHID SYARIAH INDEX, PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK

At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam ◽

10.24952/tijaroh.v5i1.1691 ◽

2019 ◽

Vol 5 (1) ◽

pp. 98-115

Author(s):

Ayu Inayaturrohmah ◽

Indriyana Puspitosari

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Tax Evasion ◽

Commercial Banks ◽

Quantitative Research ◽

Tax Avoidance ◽

Tax Aggressiveness ◽

Purposive Sampling ◽

Tax Revenues ◽

Corporate Social

Abstract Realization of tax revenues in Indonesia has not yet reached the target, because tax revenues are not yet optimal and there is tax aggressiveness through tax avoidance and tax evasion. This study aims to analyze the effect of Maqashid Syariah Index (MSI), profitability and Corporate Social Responsibility (CSR) on tax aggressiveness. This type of research is quantitative research with a population of 13 Sharia Commercial Banks in Indonesia during the 2013-2017 observation period. This study used a purposive sampling method and obtained samples of 5 Islamic Commercial Banks that met the criteria. Data analysis to test hypotheses using PLS. The results of this study indicate that the independent variable in explaining the dependent variable is 23% and is solved by other factors outside the study. The results showed that profitability had a significant effect on tax aggressiveness. Whereas MSI and CSR are not significant in tax aggressiveness. Keyword: Tax Aggressiveness, Maqashid Sharia Index, Corporate Social Responsibility Abstrak Realisasi penerimaan pajak di Indonesia belum mencapai target, karena penerimaan pajak yang belum optimal serta adanya penghindaran dan penggelapan pajak atau yang kita kenal dengan agresivitas pajak. Penelitian ini bertujuan untuk menganalisis pengaruh Maqashid Syariah Index (MSI), profitabilitas dan Corporate Social Responsibility (CSR) terhadap agresivitas pajak. Jenis penelitian adalah penelitian kuantitatif dengan populasi dalam penelitian ini sebanyak 13 Bank Umum Syariah di Indonesia selama periode observasi 2013-2017. Penelitian ini menggunakan metode purposive sampling dan diperoleh sampel 5 Bank Umum Syariah yang memenuhi kriteria. Analisis data untuk menguji hipotesis menggunakan PLS. Hasil penelitian ini menunjukkan bahwa variabel independen dalam menjelaskan variabel dependen adalah 23% dan diselesaikan oleh faktor lain di luar penelitian. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap agresivitas pajak. Sedangkan MSI dan CSR tidak signifikan pada agresivitas pajak. Kata Kunci: Agresivitas Pajak, Maqashid Syariah Index, Corporate Social Responsibility

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Pengaruh Zakat, Islamic Corporate Social Responsibility dan Penerapan Good Governance Bisnis Syariah terhadap Reputasi dan Kinerja Bank Umum Syariah di Indonesia

Jurnal Al Azhar Indonesia Seri Ilmu Sosial ◽

10.36722/jaiss.v1i2.463 ◽

2020 ◽

Vol 1 (2) ◽

pp. 87

Author(s):

Syurmita Syurmita ◽

Miranda Junisar Fircarina

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Commercial Banks ◽

Good Governance ◽

Linear Regression Analysis ◽

Significant Positive Effect ◽

Company Reputation ◽

And Performance ◽

Corporate Social ◽

Positive Effect

Abstrak - Penelitian ini bertujuan untuk menguji pengaruh Zakat, Islamic Corporate Social Responsibility (ICSR) dan Good Governance Bisnis Syariah (GGBS) terhadap Reputasi dan Kinerja Bank Umum Syariah di Indonesia. Penelitian dilakukan terhadap Bank umum syariah yang tercatat di Otoritas Jasa Keuangan(OJK). Teknik analisis data menggunakan uji analisis regresi linear berganda. Berdasarkan hasil penelitian diketahui bahwa zakat berpengaruh positif signifikan terhadap kinerja perusahaan, namun tidak berpengaruh signifikan terhadap reputasi perusahaan. Islamic Corporate Social Responsibility (ICSR) berpengaruh positif signifikan terhadap reputasi dan kinerja perusahaan, namun pengaruh Good Governance Bisnis Syariah (GGBS) terhadap reputasi dan kinerja perusahaan tidak ditemukan dalam penelitian ini. Abstract - This study aims to examine the effect of Zakat, Islamic Corporate Social Responsibility (ICSR) and Good Governance Business Sharia (GGBS) on the Reputation and Performance of Sharia Commercial Banks in Indonesia. The study was conducted on Islamic commercial banks registered at the Financial Services Authority (OJK). Data analysis techniques using multiple linear regression analysis. Data obtained from annual reports of Islamic banks published on the official website of each company. The results show that zakat has a significant positive effect on company performance, but does not have a significant effect on the company's reputation. Islamic Corporate Social Responsibility (ICSR) has a significant positive effect on company reputation and performance, however but the effect of Good Corporate Syariah Business (GGBS) on company reputation and performance is not found in this study.Keywords - Zakat, Islamic Corporate Social Responsibility (ICSR), Good Governance Business Sharia (GGBS), Reputation, Performance.

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CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN TERHADAP TAX AGGRESSIVENESS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019)

Jurnal Ilmiah Akuntansi dan Finansial Indonesia ◽

10.31629/jiafi.v4i2.3249 ◽

2021 ◽

Vol 4 (2) ◽

pp. 15-24

Author(s):

Dewi Kusuma Wardani ◽

Anita Primastiwi ◽

Elsa Ayu Agustin

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Tax Aggressiveness ◽

Purposive Sampling ◽

Corporate Social

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan terhadap tax aggressiveness dengan moderasi corporate social responsibility. Penelitian ini bersifat data kuatitatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Pengambilan sampel penelitian ini menggunakan metode purposive sampling dan diperoleh 178 data laporan keuangan tahunan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Penelitian ini menggunakan analisis regresi sederhana dan moderated regression analysis. Hasil regresi penelitian menemukan ukuran perusahaan tidak berpengaruh terhadap tax aggressiveness dengan nilai signifikansi 0,171 dan nilai t -0,002 dan adanya Corporate social responsibility mampu memperkuat pengaruh positif ukuran perusahaan terhadap tax aggressiveness dengan nilai signifikansi 0,011 dan nilai t 0,058.

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F. ANALISIS PENGARUH PAD DAN DAK TERHADAP BELANJA MODAL PROVINSI JAWA TIMUR TAHUN 2010-2019

Inovasi Manajemen dan Kebijakan Publik ◽

10.54980/imkp.v4i1.119 ◽

2021 ◽

Vol 4 (1) ◽

pp. 61

Author(s):

Putri Indah Sari ◽

Dr. Ignatia Martha Hendrati, S.E., M.E. ◽

Kiki Asmara,S.E.,MM

Keyword(s):

Time Series ◽

Local Governments ◽

Time Series Data ◽

Capital Expenditure ◽

Linear Regression Analysis ◽

Secondary Data ◽

Coefficient Of Determination ◽

Series Data ◽

Capital Expenditures ◽

Positive Effect

Abstrak Undang-Undang Nomor 32 Tahun 2004 tentang Otonomi daerah atau Desentralisasi menjelaskan bahwa kewajiban pemerintah daerah dalam mengendalikan daerahnya sesuai dengan aturan dan undang-undang yang berlaku. Pengalokasian Anggaran Belanja Modal didasarkan pada kebutuhan sarana dan prasarana daerah, anggaran Belanja Modal sebaiknya dialokasikan untuk hal-hal yang produktif. Sehingga, pemerintah daerah harus mampu mengalokasikan anggaran belanja modal dengan benar karena hal itu merupakan salah satu langkah pemerintah daerah dalam meningkatkan pelayanan publik. Penelitian ini bertujuan untuk menguji pengaruh dari Pendapatan Asli Daerah (PAD) dan Dana Alokasi Khusus (DAK) terhadap Belanja Modal Provinsi Jawa Timur. Penelitian ini menggunakan analisis data time series Tahun 2015-2019 di Provinsi Jawa Timur. Data yang digunakan merupakan data sekunder yang diperoleh dari Direktorat Jenderal Perimbangan Keuangan Republik Indonesia. Metode analisis yang digunakan adalah Analisis Regresi linier berganda, Uji koefisien Determinasi (R2), Uji-t dan Uji F dengan bantuan software SPSS. Dari hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah dan Dana Alokasi Khusus secara (simultan) mempunyai pengaruh signifikan terhadap Belanja Modal di Provinsi Jawa Timur Tahun 2010-2019. Secara parsial 1) Pendapatan Asli Daerah berpengaruh positif terhadap Belanja Modal Provinsi Jawa Timur Tahun 2010-2019. 2) Dana Alokasi Khusus berpengaruh positif variabel PAD berpengaruh positif terhadap Belanja Modal Provinsi Jawa Timur Tahun 2010-2019. Kata kunci : Belanja Modal, PAD, dan DAK. Abstract Law Number 32 of 2004 concerning Regional Autonomy or Decentralization explains that the obligation of local governments to control their regions is in accordance with the applicable laws and regulations. The allocation of the Capital Expenditure Budget is based on the needs of regional facilities and infrastructure, the capital expenditure budget should be allocated for productive things. Thus, local governments must be able to allocate the capital expenditure budget properly because this is one of the steps of the local government in improving public services. This study aims to examine the effect of Regional Original Income (PAD) and Special Allocation Funds (DAK) on the Capital Expenditure of East Java Province. This study uses time series data analysis 2015-2019 in East Java Province. The data used is secondary data obtained from the Directorate General of Fiscal Balance of the Republic of Indonesia. The analytical method used is multiple linear regression analysis, coefficient of determination (R2), t-test and F test with the help of SPSS software. The results of the study indicate that the Regional Original Income and the Special Allocation Funds (simultaneously) have a significant effect on capital expenditure in East Java Province in 2010-2019. Partially 1) Local Own Revenue has a positive effect on the Capital Expenditures of East Java Province in 2010-2019. 2) The Special Allocation Fund has a positive effect, the PAD variable has a positive effect on the Capital Expenditure of East Java Province in 2010-2019. Keywords: Capital Expenditures, PAD, and DAK

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY SEBAGAI DEDUCTIBLE EXPENSE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN

JURNAL AKUNTANSI UNIVERSITAS JEMBER ◽

10.19184/jauj.v19i2.22780 ◽

2021 ◽

Vol 19 (2) ◽

pp. 117

Author(s):

Mudrika Berliana As sajjad ◽

Dewi Ayu Puspita ◽

Sudarno Sudarno

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Transfer Pricing ◽

Sampling Technique ◽

Annual Reports ◽

Tax Aggressiveness ◽

Purposive Sampling ◽

Mining Companies ◽

The Government ◽

Corporate Social

ABSTRACT The pros and cons of the obligation to carry out and disclose Corporate Social Responsibility (CSR) by companies make the government provide incentives through taxes. The tax incentive is stated in Law No. 38 of 2008, which states that CSR costs can be categorized as deductible expenses or as a deduction from taxable income. The law can provide an opening for companies to carry out tax aggressiveness. This study aims to analyze and prove the effect of CSR as deductible expense on tax aggressiveness in mining companies in Indonesia. The data source used is secondary data from financial reports and annual reports of mining companies for the 2017-2019 period which can be downloaded at www.idx.co.id. The sample selection used purposive sampling technique and data processing was carried out through multiple linear analysis with SPSS software. The results showed that CSR as deductible expense on tax aggressiveness and capital intensity had no effect on tax aggressiveness.Keywords: Exchange Rate, Tax Rate, Tunneling Incentive, Transfer Pricing ABSTRAK Pro dan kontra atas kewajiban melaksanakan dan mengungkapkan Corporate Social Responsibility (CSR) oleh perusahaan membuat pemerintah memberikan insentif melalui pajak. Insentif pajak tersebut tertuang dalam Undang-Undang Nomor 38 Tahun 2008, yang menyatakan bahwa biaya CSR dapat dikategorikan sebagai biaya yang dapat dikurangkan atau sebagai pengurang penghasilan kena pajak. Undang-undang tersebut dapat memberikan celah bagi perusahaan untuk melakukan agresivitas pajak. Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh CSR sebagai biaya pengurang terhadap agresivitas pajak pada perusahaan pertambangan di Indonesia. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan perusahaan pertambangan periode 2017-2019 yang dapat diunduh di www.idx.co.id. Pemilihan sampel menggunakan teknik purposive sampling dan pengolahan data dilakukan melalui analisis linier berganda dengan software SPSS. Hasil penelitian menunjukkan bahwa CSR sebagai biaya pengurang terhadap agresivitas pajak dan intensitas modal tidak berpengaruh terhadap agresivitas pajak.Kata kunci: Nilai Tukar, Tarif Pajak, Tunneling Incentive, Transfer Pricing

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