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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK PENGHASILAN BADANPT INDOFOOD SUKSES MAKMUR, TBK.

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ABSTRACT EFFECT ON CORPORATE SOCIAL RESPONSIBILITY AGGRESSIVENESS INCOME TAX ON BOARD PT INDOFOOD SUKSES MAKMUR, TBK. Written By: Sean Spetra Halomoan Pakpahan NIM: 1032035 The study described the influence of social responsibility to the aggressiveness of the corporate income tax. The data samples taken from company that has been listed on the Indonesia Stock Exchange, PT Indofood Sukses Makmur, Tbk. It used purposive sampling method. This study used secondary data in the form of the Financial Statements that had been audited by Public Accountant 2005-2014 period. The study resulted shown that the disclosure of corporate social responsibility had an influence on the aggressiveness of the company's corporate income tax. Based on the results of the discussion concluded that corporate social responsibility (CSR) had an influence on differences in the amount of corporate income tax, according to the results of the analysis in which the correlation coefficient r = 0.990, which means having a very strong relationship. On the other hand t count > t table or 19.8497 > 2.0930 then Ho was rejected, which means there was a significant relationship between CSR and Corporate Income Tax Aggressiveness. This was stated by the CSR if not there then, aggressive corporate income tax amounting to Rp. 922.034 and if CSR rose Rp. 1 then, Aggressive corporate income tax increased by Rp. 0.280. From these results it seen that the CSR effect on Aggressive Tax. Keywords: corporate social responsibility, corporate income tax aggressiveness.