CORPORATE SOCIAL RESPONSIBILITY TOWARDS TAX AGGRESSIVENESS WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE
The purpose of this study was to analyze the effect of good corporate governance in moderating the effect of corporate social responsibility on tax aggressiveness. The population in this study were all mining companies listed on the Indonesia Stock Exchange in 2018-2022. The sample in this study was 115 taken using the purposive sampling technique. The test tool used is simple regression analysis panel data and Moderated Regression Analysis (MRA) using Eviews 12 as a statistical test tool. The results of this study indicate that: (1) corporate social responsibility does not affect tax aggressiveness, (2) independent commissioners do not moderate the effect of corporate social responsibility on tax aggressiveness, (3) audit committees moderate the effect of corporate social responsibility on tax aggressiveness.
Tax Aggressiveness, Corporate Social Responsibility, Good Corporate Governance Independent Commissioners, Audit Committee.