Corporate Social Responsibility and Tax Aggressiveness in the Covid-19 Pandemic Era

Minimizing taxes through aggressive tax actions is an increasingly common practice by companies in the world. This socially irresponsible act is considered normal and reasonable business practice. In fact, taxes are a form of social engagement that puts the company's overall reputation at risk. Besides being a form of corporate participation in sustainable economic development, CSR is also a key factor in the success and survival of a company. The diversity of research results that have been carried out has not taken into account observations made during the COVID-19 pandemic. This study aims to empirically examine the effect of CSR on corporate tax aggressiveness during the COVID-19 pandemic. Using a sample of 35 companies in Indonesia collected from the Indonesia Stock Exchange database for the 2020 period, the results of this study indicate that CSR disclosure in the fields of education, health, arts and culture, religion, entrepreneurship, infrastructure, and the environment does not have a significant relationship with aggressiveness. corporate tax. However, CSR related to social welfare has a significant negative relationship with tax aggressiveness.