PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN AGRESIVITAS PAJAK TERHADAP NILAI PERUSAHAAN

Abstract

This research aimed to examine the effect of Corporate Social Responsibility and Tax Agressiveness on the firm value that was listed on the Indonesian Stock Exchange (IDX) during 2017-2020. While Corporate Social Responsbility was measured by the Corporate Social Responsibility Disclosure Index (CSRI). Meanwhile, the firm vale was measured by Price to Book value. Disclosure of CSRDI was based on the standard of international reports or sustainability reporting guildlines from Global Reporting Initiatives GRI-4. Moreover, tax agressiveness was measured by Effective Tax Rates (ETR). The data were ini the form of annual reports tat had been published by companies during 2017-2020. The data collection technique used purposive samoling. Furthermore, the population was 31 companies. In line with that, there were 124 sampels. The research was quantitative. The data analysis technique used multiple linear regression with SPSS 25. The result concluded that CSRi had a significantly negative effect on firm value. However, Tax Agression had an insignification on the firm value.