PENGARUH AGRESIVITAS PAJAK, MEDIA EXPOSURE, DAN NILAI PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

The intention of this survey is to examine tax aggressiveness, media exposure, and company value through the disclosure of corporate social responsibility. The object of this survey is a manufacturing company which is listed in Bursa Efek Indonesia from 2014-2016. This survey uses secondary data from company yearly reports posted by Bursa Efek Indonesia website. The retrival method for this company uses a sampling method by getting 66 company samples from a total of 149 companies. The analizys method uses multiple regression. The result of this survey has shown that media exposure has a significant effect through corporate social responsibility disclosure. However tax aggressiveness and company value have not made a significant effect on corporate social responsibility disclosure.