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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FARMASI YANG TERDAFTAR DI BEI PERIODE 2017-2019

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ABSTRACT THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND EARNINGS MANAGEMENT ON TAX AGGRESSIVENESS IN MANUFACTUR CORPORATIONSUBSECTOR PHARMACY PERIOD 2017-2019 Conducted by: Arlike BR Simbolon Nim : 1732083 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 2017-2019. The number of manufacturingcompanies in this study were 10 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 the partial analysis show that corporate social responsibility does not have a significant effect on tax effectiveness, and there is a significant influence between earnings management on tax aggressiveness. The results of the research simultaneously show that there is a significant influence between corporate social responsibility and earnings management on tax aggressiveness. Keywords : corporate social responsibility, earnings managementand tax agressiveness