The effect of company size, corporate social responsibility and corporate governance on tax aggressiveness during the Covid 19 pandemic

Abstract

This study aims to determine and analyze the effect of company size, corporate social responsibility, and corporate governance on tax aggressiveness. This study includes five independent variables, namely company size, corporate social responsibility, corporate governance which is proxied using independent commissioner, audit committee, and concentrated ownership, with one dependent variable, namely tax aggressiveness. The population in this study were property and real estate subsector companies with a total of 53 companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling method used is purposive sampling. The information used in this study was obtained from financial information published on the Indonesia Stock Exchange. Tax aggressiveness is proxied using ETR, corporate social responsibility is measured using CSR disclosure indicators based on the Global Reporting Initiative (GRI) guidelines. The results showed that company size has no effect on tax aggressiveness, corporate social responsibility has a positive effect on tax aggressiveness, corporate governance proxied using independent commissioners and audit committees has no effect on tax aggressiveness; While corporate governance proxied using concentrated ownership has a positive effect on tax aggressiveness.

Keywords

• company size
• corporate social responsibility
• corporate governance
• tax aggressiveness
• indonesia stock exchange