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This study aims to examine and analyze the impact of Corporate Social Responsibility and Corporate Governance on tax aggressiveness. The dependent variable used is tax aggressiveness which is measured by using effective tax rate (ETR). The independent variable used in this research is Corporate Social Responsibility which is measured by using Corporate Social Responsibility Disclosure Index (CSDI) and Corporate Governance as measured by Corporate Governance Perception Index (CGPI). The population in this study is a company listed on the Indonesia Stock Exchange and included in CGPI year 2012-2016.The sample of this research was chosen by purposive sampling method. Hypothesis testing uses multiple regression analysis with t-test, f and coefficient of determination. Based on the results of research on multiple linear regression it is known that Corporate Governance has no significant effect on tax aggressiveness, while CSR has a significant effect on tax aggressiveness.

Analysis of Corporate Social Responsibility and Good Corporate Governance to Tax Aggressiveness