Ain Hajawiyah, Universitas Negeri Semarang and Indah Fajarini Sri Wahyuningrum, Universitas Negeri Semarang and Niswah Baroroh, Universitas Negeri Semarang and Kiswanto, Universitas Negeri Semarang and Atta Putra Harjanto, Universitas Negeri Semarang CSR and Tax Aggressiveness: The Moderation Role of Risk Management. CSR and Tax Aggressiveness: The Moderation Role of Risk Management.

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Abstract

This study aims to examine the effect of CSR on tax aggressiveness of non- financial companies in Indonesia. This study also aims to examine the moderation role of risk management in the effect of CSR on tax aggressiveness. This study uses secondary data sourced from Indonesia Stock Exchange (IDX) and firms’ website amounted to 342 firm-years covering 2013-2018. The data then processed using balanced panel regression with STATA 12 Software. The result shows that there is no significant effect of CSR on tax aggressiveness. The result also shows that risk management moderate the effect of CSR on tax aggressiveness. This study is useful for industry in making CSR reporting and tax aggressiveness strategy. This study also useful for tax authority in evaluating the risk of tax aggressiveness through CSR reporting

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