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This study aims to examine the influence of tax aggressiveness on the disclosure of corporate social responsibility (CSR) and is a replica of a previous study carried out by Lanis and Richardson (2013). Tax aggressiveness is measured by using the effective tax rate (ETR), which serves as the independent variable, while corporate social responsibility (CSR) serves as the dependent variable. Variables such as company size (SIZE), leverage (LEV), capital intensity (CAPINT), market-to-book ratio (MKTB), and return on assets (ROA) are used as the control variables. Manufacturing companies listed on the Indonesian Stock Exchange (IDX) for the period 2011–2015 made up the sample for this study, which yielded a total of 175 companies. Hypothesis testing in this study was done by using multiple regression analysis, with the assistance of SPSS software (version 20). The results show that tax aggressiveness is significantly related to the disclosure of corporate social responsibility (CSR). Companies that have a higher level of tax aggressiveness are therefore inclined to make greater CSR disclosures.

The Influence of Tax Aggressiveness on the Disclosure of Corporate Social Responsibility - A Study of Manufacturing Firms Listed on the Indonesian Stock Exchange 2011–2015