PENGARUH CORPORATE SOSIAL RESPONSIBILITY, FINANSIAL DISTRESS, PENGHINDARAN PAJAK TERHADAP AGRESIVITAS PAJAK

This study aims to determine the effect of Corporate Social Responsibility (CSR) and Financial Distress on Tax Aggressiveness during 2018 – 2022 period, which obtained 30 data in this study. The type used is secondary data, form company's annual report. Data analysis descriptive statistics, classical assumption test, coefficient determination multiple linear regression analysis. processing uses SPSS program perform analysis, determination, normality multicollinearity autocorrelation test hypothesis test. results indicate that show meet assumptions such as normal distribution no multicollinearity, heteroscedasticity autocorrelation. From partial hypothesis, has a significant positive does not have negative Aggressiveness.