PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR PERBANKAN

Abstract

The Covid-19 epidemic has caused all business sectors that effect economic players' revenue to be repressed,
which has led to the government predicting widespread tax fraud for corporate taxpayers. Over time, there
are ups and downs in the realized tax revenue percentage. This study uses two metrics—Corporate Social
Responsibility and Earnings Management—to measure the impact of tax evasion. The Cash Effective Tax
Rate (CETR) measures tax aggression, Discretionary Accruals assess earnings management, and the
Corporate Social Responsibility Index (CSRI) measures corporate social responsibility. This study applies
a purposive sampling technique to select a sample of banking organizations, namely business actors in the
banking industry during 2016–2022. In three banking companies, namely Bank Mandiri, Bank BRI, and
Bank CIMB Niaga, irregularities occurred in the form of reduced tax payments in line with increased
profits. This study analyzes information from published bank financial reports. Using multiple regression
approach to test the hypothesis in this study. The findings show that earnings management has no effect on
tax aggressiveness, corporate social responsibility has a significant positive effect on tax aggressiveness.