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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017

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ABSTRACT THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND EARNINGS MANAGEMENT ON TAX AGGRESSIVENESS IN MANUFACTUR CORPORATION SUBSECTOR FOODS AND DRINKS PERIOD 2015-2017 Written by: Jenifer Hutagaol NIM : 1632173 This study aimed to examine the influence of earnings management and corporate social responsibility on tax aggressiveness. Earnings management was measured by discretionary accruals (DA), corporate social responsibility was measured by corporate social responsibility index (CSRI) and tax aggessiveness was masured by effective tax rate (ETR). This study used sample of manufacturing companies which were listed in Indonesia Stock Exchange (IDX) during the period of 2015-2017. The number of manufacturing companies in this study were 13 companies with 3 years observation that acquired by using purposive sampling method. Hypothesis in this study were tested by multiple regression model. The results of this study showed that corporate social responsibility and earnings management had not influenced on tax aggressiveness. Keywords : corporate social responsibility, earnings management and tax agressiveness