PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AGGRESSIVE TAX DENGAN PENGUNGKAPAN CORPORATESOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Sektor Pertanian Yang Terdaftar Di BEI Tahun 2016-2018)

Abstract

This study aims to obtain empirical evidence of the effect of profitability and leverage on aggressive tax. This study also aims to obtain empirical evidence of the ability of Corporate Social Responsibility (CSR) disclosure to moderate the effect of profitability and leverage on tax aggressiveness. The research was conducted on agricultural and mining companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. The sample was determined by means of non probability sampling with purposive sampling technique. The number of samples used in this study amounted to 69 observation samples. The data analysis technique used is Moderated Regression Analysis (MRA) analysis. The results of this study indicate that profitability and leverage have a positive and significant effect on tax aggressiveness. The results show that CSR disclosure does not moderate the effect of profitability on aggressive tax or the influence of leverage on aggressive tax. The theoretical implication of this research is to prove agency theory and positive accounting theory in explaining aggressive tax.

Keywords: Aggressive tax, profitability, leverage, corporate social responsibility.