Abstract:
This study aims to examine the effect of Ownership Structure and Corporate
Social Responsibility on Tax Aggressiveness. This study uses secondary data in
the form of Financial Statements of Companies listed on the BEI during the
period 2012-2016. The research method used is a quantitative method with a
sample of 212 companies that meet the criteria.
The results showed that there was a significant effect of Corporate Social
Responsibility as well as Ownership Structure on Tax Aggressiveness, and there
were simultaneous effects of the variables of Corporate Social Responsibility
(CSR) and Ownership Structure on Tax Aggressiveness (ETR).
This study has limitations, namely this study uses multiple regression analysis,
this causes a lack of analysis of how the influence on the independent variable on
Tax Aggressiveness (ETR) of each company.
It is recommended for further research to add a period of research so that research
results can be more significant.
